Results 41 to 50 of about 143 (126)

Key research issues – a new element in auditor reporting [PDF]

Zeszyty Teoretyczne Rachunkowości, 2019
Significant changes are being made to the way independent auditors report audit results. They are generally oriented towards the broader context in which the auditors worked to analyse their conclusions more effectively.
Małgorzata Kutera
doaj   +1 more source

Australian Listed Entities’ Preparedness for Mandatory Reporting and Assurance of Climate‐related Disclosures

Abacus, Volume 62, Issue 2, Page 337-391, June 2026.
Australian listed entities face mandatory climate‐related reporting and assurance requirements, to be contained in annual reports, for reporting periods from January 2025. Our study assesses the preparedness of listed entities on the Australian Stock Exchange to meet these requirements by examining their disclosures in annual reports between 2018 and ...
Roger Simnett, Yun (Hazel) Tan, Jean You, Shan Zhou   +3 more
wiley   +1 more source

Corporate carbon emissions management and the disclosure of key audit matters

Frontiers in Environmental Science
The principle that sustainable development can foster high-quality corporate growth has gained popularity as a tool for environmental protection. Utilizing data of firms listed on Shanghai Stock Exchange and Shenzhen Stock Exchange from 2010 to 2020 ...
Guoqing Wang, Maoguo Wu
doaj   +1 more source

The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis

Contemporary Accounting Research, Volume 42, Issue 4, Page 2392-2423, Winter 2025.
Abstract This study provides empirical evidence that key audit matters (KAMs) are informative for future negative accounting outcomes. We employ FinBERT—a deep learning model designed for natural language processing that allows human‐like text comprehension—to demonstrate that goodwill‐related KAMs are predictive of firms' future impairments.
Stephan Küster, Tobias Steindl, Max Göttsche   +2 more
wiley   +1 more source

Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements

Accounting &Finance, Volume 65, Issue 3, Page 2866-2893, September 2025.
ABSTRACT We investigate the significance of valuation specialists within audit teams in shaping the association between earnings persistence and banks' exposure to Level 3 fair value measurements (FVMs). Using a sample of international banks, we find that a bank's exposure to Level 3 FVMs improves earnings persistence only when auditors engage ...
Chen Bu, Yuyu Zhang, Daifei Yao
wiley   +1 more source

Is Communication Between the Auditor and Audit Committee Associated With Stock Price Crash Risk?

International Journal of Auditing, Volume 29, Issue 3, Page 327-347, July 2025.
ABSTRACT Despite an emphasis on the value of communication from the auditor to the audit committee in auditing standards and by regulators, it is unclear if it is effective at revealing bad news to the audit committee. Using the unique Korean setting, where communication must be disclosed, we examine if it is associated with future firm‐specific stock ...
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 more
wiley   +1 more source

The Implementation of the KAM Reforms in Saudi Arabia: Stakeholder Perspectives on the Audit Expectations Gap

International Journal of Auditing, Volume 29, Issue 2, Page 243-259, April 2025.
ABSTRACT This exploratory study investigates the implementation of key audit matters (KAM) in audit reports under ISA701 to better understand how KAM disclosures may help narrow the audit expectations gap. The study draws on findings from semi‐structured interviews with 28 professional stakeholders from the Kingdom of Saudi Arabia (KSA).
Saeed Al Qahtani, Duc Hong Thi Phan, Michael Kend, Ola Mohammed A. Alghasham   +3 more
wiley   +1 more source

The consequences of expanded audit reports for small and risky companies

Contemporary Accounting Research, Volume 42, Issue 1, Page 576-614, Spring 2025.
Abstract The United Kingdom mandated expanded audit reports in two waves, starting in 2013 and 2017, respectively. Prior studies of the first wave, which included large and highly regulated companies, concluded that expanded reports have limited incremental value.
Elizabeth Gutierrez, Miguel Minutti‐Meza, Kay W. Tatum, Maria Vulcheva   +3 more
wiley   +1 more source

Audit-firm serving experience heterogeneity and audit knowledge integration: Evidence from the disclosure of key audit matters

China Journal of Accounting Research
Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors’ audit-firm serving experiences on the disclosure of key audit matters (KAMs).
Lin Wang, Yuyan Jia, Tusheng Xiao, Yingmin Yu   +3 more
doaj   +1 more source

Fresh‐look effect of audit firm and audit partner rotations? Evidence from European key audit matters

International Journal of Auditing, Volume 29, Issue 1, Page 160-187, January 2025.
Many countries worldwide mandate the rotation of audit partners or audit firms to reinforce independence and professional skepticism. The European Union is a rare instance requiring audit firm and audit partner rotation simultaneously. By analysing 6,103 firm‐year observations of non‐financial firms from 29 European countries between 2018 and 2022 ...
Florian Philipp Federsel
wiley   +1 more source