Results 61 to 70 of about 332 (150)

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

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

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

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

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

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

The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting

, 2022
<p>This study examines the homogeneity of BIG4 audit reports after implementing key audit matters (KAMs) in the context of fair value accounting.
Honkamäki, Tuomas, Markus Mättö, Tuomas Honkamäki, Henri Teittinen, Mättö, Markus, Teittinen, Henri   +5 more
core   +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

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