Results 31 to 40 of about 143 (126)

Peer effect of key audit matters disclosure

China Journal of Accounting Research
Examining Chinese listed companies (2017–2021), we show that key audit matters (KAMs) disclosure exhibits a significant peer effect. We verify a rivalry-based theory of this effect. Audit firms with similar (vs.
Hengguang Wu, Xiangyan Shi, Xueman Zhang
doaj   +1 more source

Do audit firm and audit committee characteristics influence the reporting of key audit matters? Evidence from Palestine

Cogent Business & Management
This study explores the influence of audit firm and audit committee (AC) characteristics on the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the Palestine Exchange (PEX).
Noor Joudeh, Saher Aqel
doaj   +1 more source

PENGARUH KARAKTERISTIK FIRMA AUDIT TERHADAP KETERBACAAN KEY AUDIT MATTERS (KAM)

, 2023
Penelitian ini menganalisis pengaruh karakteristik firma audit terhadap keterbacaan Key Audit Matters (KAM). KAM, yang diinisiasi oleh International Auditing and Assurance Standard Board (IAASB), bertujuan meningkatkan transparansi laporan keuangan yang diaudit.
openaire   +2 more sources

The Relationship Between Key Audit Matters (KAMS) Disclosure and Stock Reaction: Cross-Sectional Study of Thailand, Malaysia, and Singapore [PDF]

GATR Journal of Finance and Banking Review, 2020
Objective – The study aimed (1) to investigate the level and issue of key audit matters (KAMs) disclosure of listed companies in Thailand, Malaysia, and Singapore, (2) to test the different level of KAMs disclosure of listed companies between Thailand, Malaysia, and Singapore, and (3) to examine the relationship between KAMs disclosure and stock ...
Phattarawade Sawangjan, Muttanachai Suttipun   +1 more
openaire   +1 more source

First Time Reporting of Key Audit Matters (KAM) by Malaysian Auditors

International Journal of Engineering & Technology, 2018
This paper reports on the early first cohort of Audit Reports issued by external auditors in response to the requirement of ISA 701, Communication of Key Audit Matters (KAM) in the Auditor’s Report, which became effective for audits of financial statements on or after 15 December 2016.
Ismail, Hashanah, Abdullah, Asna Atqa, Hassan, Hamimah   +2 more
openaire   +2 more sources

Investor Judgements on Going Concern Prospects: The Impact of KAM Versus MURGC Reporting and Management's Internal Versus External Attributions

International Journal of Auditing, EarlyView.
ABSTRACT The implementation of enhanced auditor reporting requirements has changed how the audit report conveys information about the appropriateness of the reporting entity's use of the going concern assumption. In response to audit practitioners' concerns about how financial statement users respond to going concern matters reported as a Material ...
Rebecca Mattocks, Soon‐Yeow Phang
wiley   +1 more source

Changes in Audit Risk Responses During Times of Crisis: Evidence From Key Audit Matters in China

International Journal of Auditing, EarlyView.
ABSTRACT This study examines how auditors adjust their risk responses to the COVID‐19 pandemic, an exogenous shock that heightened uncertainty and constrained access to audit evidence. Using manually collected audit‐procedure disclosures from Key Audit Matters (KAMs) for Chinese A‐share listed companies from 2017 to 2022, we employ a generalized ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang
wiley   +1 more source

Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [PDF]

پژوهش‌های تجربی حسابداری
Since 2022, disclosing key audit matters (KAMs) has been required, aiming to enhance the information content of audit reports. KAMs are challenging issues that have played a vital role in the audit process.
Hoda Eskandar, Erfan Safdel
doaj   +1 more source

Can Patent Quality Alleviates Information Asymmetry in Chinese Intellectual Property Market: Evidence From Auditing Field

IEEE Access, 2022
Due to the lack of professional knowledge, auditing innovation quality has always been a big problem for auditors. Patent citation is a new and informative signal. We hope this signal can help auditors reduce the lack of professional knowledge and reduce
Anwen Sun, Runze Li
doaj   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review La qualité de l'audit sous l'angle du service : examen systématique de la littérature

Accounting Perspectives, Volume 25, Issue 2, Page 237-268, June 2026.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source