Results 61 to 70 of about 143 (126)

The determinants of linguistic features in key audit matters: Empirical evidence from Europe

International Journal of Auditing, Volume 28, Issue 3, Page 582-614, July 2024.
This study investigates the determinants and dynamics of the linguistic features of key audit matters (KAMs) in European countries. Using natural language processing algorithms, including FINBERT, I quantify stylistic and content‐based text characteristics at the KAM level and find that KAM length, readability, sentiment, quantitative density ...
Stephan Küster
wiley   +1 more source

Disclosure of tax‐related critical audit matters and tax‐related outcomes

Contemporary Accounting Research, Volume 41, Issue 2, Page 719-747, Summer 2024.
Abstract Given that tax‐related critical audit matters (tax CAMs) were prevalent among accelerated filers (18.5% of observations) during the initial year of CAM disclosures, we examine whether an auditor's disclosure of tax CAMs is associated with variation in tax‐related financial reporting quality, tax avoidance, and tax‐related earnings management ...
Katharine D. Drake, Nathan C. Goldman, Stephen J. Lusch, Jaime J. Schmidt   +3 more
wiley   +1 more source

Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee

Contemporary Accounting Research, Volume 41, Issue 2, Page 976-999, Summer 2024.
Abstract In response to the extended audit report regulations implemented in the United States and internationally, both audit firms and regulators have increased scrutiny over critical audit matters/key audit matters (collectively referred to as CAMs) through internal and external inspections. At the same time, auditors and audit committees (ACs) have
Aubrey R. Whitfield, Yoon Ju Kang, Ken T. Trotman   +2 more
wiley   +1 more source

Building Trust Through Clarity: The Role of Key Audit Matters in Enhancing Financial Reporting Integrity for State-Owned Construction Companies (BUMN Karya)

The Indonesian Journal of Accounting Research
This study explores the application and effectiveness of Key Audit Matters (KAMs) in improving financial transparency and audit quality within Indonesia's state-owned construction enterprises (BUMN Karya).
Vania Belinda, Suyanto
doaj   +1 more source

Aligning disclosure requirements for managerial assessments of going concern risk: Initial evidence from New Zealand

Accounting &Finance, Volume 64, Issue 2, Page 1525-1547, June 2024.
Abstract This study examines the impact of the Financial Reporting Standard No. 44 New Zealand Additional Disclosures (FRS 44) amendment issued by the New Zealand Accounting Standards Board (NZASB). The FRS 44 amendment aligned disclosure requirements for managerial assessments of going concern risk in financial reports with auditing standards for ...
Matthew Grosse, Tom Scott, Zeting Zang
wiley   +1 more source

The informational relevance of key audit matters

Revista Contabilidade & Finanças, 2019
This paper aims to investigate whether the key audit matters (KAMs) contained in the annual standardized financial statements (SFSs) of Brazilian listed companies have contributed with informational relevance for investors.
Edilson Divino Alves Júnior, Fernando Caio Galdi   +1 more
doaj   +2 more sources

Kualitas Audit Sebagai Variabel Pemoderasi Antara Key Audit Matters (KAM) dan Audit Report Lag

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
This study aims to analyze the effect of KAM disclosure on audit report lag with audit quality as a moderating variable. This study was conducted on Energy Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2023-2024. This is a descriptive quantitative study using purposive sampling with a sample size of 60 companies.
Pruenta Azzalea Adjani, Marita Marita
openaire   +1 more source

Reporting of key audit matters: an analysis based on income smoothing in the brazilian electric power sector

Revista Ambiente Contábil
Purpose: This research aims to verify the impact of Key Audit Matters (KAMs) on income smoothing practices in Brazilian companies in the electric power sector. The final sample covers 33 companies in this sector, with the study period from 2016 to 2019,
Ana Claudia Santo Lima, Cleidinara Ribeiro Dias, Lúcio de Souza Machado, Carlos Henrique Silva do Carmo   +3 more
doaj   +1 more source

Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [PDF]

بررسی‌های حسابداری و حسابرسی
ObjectiveSince 2022, the implementation of Audit Standard No. 701, titled "Communication of Key Audit Matters" in the Independent Auditor's Report, has been mandatory in Iran.
Mohsen Khotanlou, Mahdi Kazemioloum, Mohammad Naderi   +2 more
doaj   +1 more source

Does the disclosure of key audit matters improve the audit quality for sustainable development: Empirical evidence from China. [PDF]

PLoS One, 2023
Lin J.
europepmc   +1 more source