Results 31 to 40 of about 332 (150)
Determinants of key audit matters in Thailand [PDF]
, 2023 Key audit matters (KAM) have become an essential part of audit reports, as they help to assess the audit risks and how auditors face them, contributing to show audit quality.
Dusadeedumkoeng, Orathai +2 more
core +1 more source
Accounting &Finance, Volume 63, Issue 4, Page 4813-4820, December 2023., 2023 Abstract The New Zealand External Reporting Board (XRB) issued for public comment a standard on Assurance Engagements over GHG Emissions Disclosure. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in published research, responding to a number of the questions asked by the XRB.
David Hay +8 more
wiley +1 more source
Investor reactions to key audit matters: Financial and non‐financial contexts
Accounting &Finance, Volume 63, Issue 3, Page 3325-3349, September 2023., 2023 Abstract We investigate how a disclosed risk item and key audit matter (KAM) relatedness combine to affect investors' riskiness assessment in financial and non‐financial contexts. When management disclose a high‐risk item, we find that investors react the same way across contexts with KAM relatedness having no effect.
Hien Hoang +3 more
wiley +1 more source
Risk on financial reporting in the context of the new audit report in Spain
Revista de Contabilidad: Spanish Accounting Review, 2021 After the financial crisis and with the greater complexity of financial reporting, stakeholders asked firms for more informative audit reports to close the audit expectation gap.
Yolanda Pérez Pérez +2 more
doaj +1 more source
How difficult is to understand the extended audit report?
Cogent Business & Management, 2022 The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders’ decisions. However, some firms did not disclose relevant information on company risks for users due to managers’ pressure.
Laura Parte +3 more
doaj +1 more source
Three Studies on Key Audit Matters and Going Concern Audit Report Disclosures
, 2023 This three-paper thesis investigates how financial statement users are reacting to Key Audit Matters (KAMs) and the reporting of going concern. The first two experiments investigate whether the judgements of non-professional investors differ in response ...
REBECCA MATTOCKS (16325199)
core +1 more source
Informational content of key audit matters and financial analysts’ forecasts
Revista Contabilidade & Finanças, 2022 The aim of this article was to analyze the relationship between the informational content of the key audit matters (KAMs) reported in the Independent Audit Report (IAR) and financial analysts’ forecasts for the companies listed on the B3 S.A.
Lauren Dal Bem Venturini +3 more
doaj +2 more sources
Value Relevance of Board Attributes: The Mediating Role of Key Audit Matter
International Journal of Financial Studies, 2023 The presence of board members with good governance attributes is value-relevant since it influences investors’ investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters (
Romlah Jaffar +3 more
doaj +1 more source
Key audit matters: A research on listed firms in CEE countries and Turkey [PDF]
, 2020 This study aims to identify and analyze the most significant matters (key audit matters) in auditing highlighted in auditors’ reports of companies in the manufacturing sector and to determine whether there is a divergence or convergence between the CEE ...
Ciğer, Ayşegül +2 more
core +1 more source
The Consequences of Disclosing Key audit Matters on Investors' Judgment and Decision-making [PDF]
پژوهشهای تجربی حسابداریIn 2022, the disclosure of Key Audit Matters (KAMs) became mandatory to enhance the informational value of the auditor’s report. These disclosures aim to provide valuable information for investor decision-making, enabling them to better evaluate earnings
Zohre Heydari, Shahnaz Mashayekh
doaj +1 more source