Results 51 to 60 of about 332 (150)
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
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
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 +2 more
wiley +1 more source
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 +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 +3 more
wiley +1 more source
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
Contemporary Accounting Research, Volume 41, Issue 4, Page 2075-2098, Winter 2024.Abstract The objective of this research is to better understand experts' contributions to the prospective evaluation of a new audit standard—in this case, key audit matter (KAM) reporting. To this end, we assisted the Canadian Auditing and Assurance Standards Board by leading its consultation of 22 expert financial statement users.
Stephanie Donahue, Bertrand Malsch
wiley +1 more source
The reporting practices of key audit matters in the big five audit firms in Norway [PDF]
, 2017 Masteroppgave(MSc) in Master of Science in Business, Business law, tax and accounting - Handelshøyskolen BI, 2017As of December 15th 2016, the audit reporting requirements in Norway have changed in a number of aspects. The most substantial change is the
Walter, Marte Caroline, Vik, Caroline
core
Analysis of the relationship between company characteristics and key audit matters disclosed
Revista Contabilidade & Finanças, 2019 The general objective of this study is to analyze whether the particularities of audited companies influence the volume of key audit matters (KAMs). Its specific objectives are to identify the number of KAMs disclosed by Brazilian companies and analyze ...
Catarina Ferreira, Ana Isabel Morais
doaj +2 more sources
Earnings management reactions to key audit matters
Global Policy, Volume 15, Issue S7, Page 115-130, November 2024.Abstract This paper aims to investigate the earnings management (EM) reactions of firms to the key audit matters (KAMs) disclosed in expanded audit reports. Although previous literature has extensively investigated the interconnection between EM and different risks, little research to date examines the association between KAMs and EM strategies ...
María‐del‐Mar Camacho‐Miñano +2 more
wiley +1 more source