Results 41 to 50 of about 332 (150)

THE ERA OF TRANSPARENCY: AUDITOR’S JUDGEMENT OF KEY AUDIT MATTER AND AUDIT QUALITY

Journal of Business Management and Accounting
This paper discusses the theoretical influence of key audit matter and audit quality. This paper discusses a literature study method approach to explore the possible impact of key audit matters (KAMs) and audit quality.
Ahmad Rudi Yulianto, Norziana Lokman, Fazlida Mohd Razali   +2 more
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

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

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

The Influence of Auditing Independence on Key Audit Matters (KAMs) Reporting: A Case Study of Top100 Listed Companies in Thailand and Malaysia [PDF]

, 2023
บัญชีมหาบัณฑิต (การบัญชี), 2566The objectives of this study are to (1) to survey the pattern of audit independence and key audit matters (KAMs) reporting, (2) to test the different of audit independence and KAMs reporting between groups of interest such ...
สุดารัตน์ สุวรรณศรี
core  

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

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

Key audit matters and investors’ reactions / Nor ‘Asyiqin Abu ...[et al.] [PDF]

, 2021
The new requirement of International Standards on Auditing (ISA) 701 specifies that auditors must highlight key audit matters (KAMs) found in the financial statements audit of listed companies commencing in December 2016. As proposed by standard setters,
Jaffar, Romlah, Abu, Nor ‘Asyiqin, Hassan, Mohamat Sabri, Rahmat, Mohd Mohid   +3 more
core   +1 more source

Empirical evidence on readability of key audit matters in NZ audit reports. [PDF]

, 2021
This thesis provides empirical evidence on the readability of Key Audit Matters (KAMs) and its determinants. The analyses are based on the New Zealand publicly listed companies with its audit reports in 2017 and 2019.
Tuan Besar, Syarifah Nur Sakinah
core   +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