Results 51 to 60 of about 143 (126)

Auditors’ Perceptions of KAMs in an Emerging Market: Evidence from Kosovo

Studia Ekonomiczne i Regionalne
This article assesses whether ISA 701 Key Audit Matters (KAMs) are perceived to improve (i) audit-outcome quality and (ii) audit-process efficiency in Kosovo. It also examines how auditor experience, firm size, and workload shape these perceptions.
Ujkani Sead, Hoti Arber
doaj   +1 more source

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

Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis

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 Impact of Company Financial Performance and Audit Fees on the Disclosure of Key Audit Matters (KAM)

Jurnal Akuntansi dan Keuangan
Key Audit Matters (KAM), recently mandated by ISA 701, aim to enhance audit transparency by addressing critical audit areas. This study provides empirical evidence on the impact of financial performance and audit fees on KAM disclosures. Furthermore, it categorizes KAM into two risk levels: Entity-Level Risk (ELRKAM) and Account-Level Risk (ALRKAM ...
Novia Gita Rhamadhani, Dina Heriyati
openaire   +1 more source

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, Domenico Campa, Laura Parte   +2 more
wiley   +1 more source

Economic, social and environmental sustainability in uncertainty times

Global Policy, Volume 15, Issue S7, Page 4-7, November 2024.
Abstract This paper provides an introduction to this Special Issue on sustainability from different approaches. In a global situation of uncertainty due to wars, political conflicts, elections, social inequalities, and climate emergency, sustainability emerges as a potential solution.
María‐Jesús Segovia‐Vargas, María‐del‐Mar Camacho‐Miñano   +1 more
wiley   +1 more source

Factors Affecting Key Audit Matters Disclosure: Evidence from the Republic of Serbia

Management
Research Question: Which factors influence the level of disclosure of Key Audit Matters (KAMs) in the auditors’ reports of companies listed on the Belgrade Stock Exchange (BSE) in the period 2021–2023?
Jovana Stojanović, Milica Đorđević, Dejan Spasić   +2 more
doaj   +1 more source

Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?

International Journal of Auditing, Volume 28, Issue 3, Page 536-561, July 2024.
Although auditing standards instruct auditors to avoid issuing standardised key audit matters (KAMs), standard setters warn and financial statement users worry about expanded auditor's reports becoming sticky, generic and boilerplate over time. Based on textual analysis of expanded auditor's reports from the UK, I provide longitudinal evidence of an ...
Andreas Seebeck
wiley   +1 more source

Are material ESG issues making their way into key audit matters? An analysis of Colombian innovative companies

Journal of Innovation & Knowledge
This study examines whether auditors are innovating in their audit reports by incorporating material environmental, social, and governance (ESG) issues from companies' sustainability reports into the Key Audit Matters (KAMs) section.
Viviana Patricia Narváez-Castillo, María Antonia García-Benau, Laura Sierra-García, Nicolás Gambetta   +3 more
doaj   +1 more source

Impact of Key Audit Matters and the auditor’s opinion on the decisions of non-institutional investors [PDF]

Revista Contabilidade & Finanças
This study investigates the impact of the adoption of the Brazilian Accounting Standard - Auditing Standard 701, specifically Key Audit Matters (KAMs), and the auditor’s qualified opinion on the investment decisions of Brazilian non-institutional ...
Mariana Aparecida Favero Fiorin, Vagner Antônio Marques, Débora Vieira Miranda   +2 more
doaj   +4 more sources