Results 71 to 80 of about 143 (126)

Implementation of the 'Kimberley Mum's Mood Scale' across primary health care services in the Kimberley region of Western Australia: A mixed methods assessment. [PDF]

PLoS One, 2022
Carlin E, Ferrari K, Spry EP, Williams M, Atkinson D, Marley JV.   +5 more
europepmc   +1 more source

The effect of key audit matters on the audit report lag: moderate of audit specialization

Jurnal Akademi Akuntansi
Purpose: This study aims to analyze the influence of Key Audit Matters (KAM) on audit report lag (ARL) and the moderating role of auditor specialization in this relationship.
Kennardi Tanujaya, Supriyanto, Colleen Cendana Tok   +2 more
doaj   +1 more source

Disclosure of Key Audit Matters in Assessing the Level of Financial Distress of Companies [PDF]

Iranian Journal of Accounting, Auditing & Finance
This study examines the relationship between the disclosure of Key Audit Matters (KAMs) and the assessment of financial distress among companies listed on the Tehran Stock Exchange (TSE).
Mohsen Tanani, Seyedalireza Hosseini
doaj   +1 more source

Does Key Audit Matters, matter? : En kvantitativ studie om marknadens reaktion på KAM

, 2023
En efterfrågan efter mer informativa revisionsberättelser har över tid växt fram, vilketledde till att The International Auditing and Assurance Standards Board (IAASB) år 2015introducerade ISA 701: “Communicating Key Audit Matters in the Independent Auditor’sReport”. ISA 701 är en ny standard som innebär att revisorer ska inkludera områden somde finner
Norlund, Tobias, Marklund, Johan
openaire   +1 more source

From Informative to Generic: A Systematic Literature Review of Boilerplate KAM (Key Audit Matters)

Journal of General Education and Humanities
The implementation of ISA 701 on Key Audit Matters (KAM) aims to increase the transparency and communicative value of auditor reports and reduce audit expectation gaps. However, empirical findings suggest that KAM disclosure is increasingly dominated by boilerplate textual practices in the form of redaction uniformity and narrative repetition, which ...
Nahlia Hanifah, Trianandari Prasetya Nugrahanti   +1 more
openaire   +1 more source

Unofficial audit team size and response to audit risk: evidence from the use of the work of specialists

China Journal of Accounting Studies
This paper examines whether unofficial audit team size affects auditors’ responses to audit risk. We find that larger unofficial audit teams are less likely to engage specialists, indicating weaker audit risk responses.
Zhiying Hu, Jing Lu
doaj   +1 more source

The Impact of Auditor Characteristics on Key Audit Matters Disclosure in Indonesian Listed Companies

Jurnal Dinamika Akuntansi dan Bisnis
This study examines the impact of external auditor characteristics on the disclosure of Key Audit Matters (KAM) in the Indonesian context. The
characteristics considered include audit fees, educational background,
gender, the size of the certified public
Selfiah Kusumawati, Novrys Suhardianto
doaj   +1 more source

Pengaruh Kompleksitas Perusahaan Fee Audit Going Concern Risk dan Spesialisasi Auditor terhadap Key Audit Matters (KAMs)

AKUNTANSI 45
This study aims to examine the influence of firm complexity, audit fees, going concern risk, and auditor specialization on key audit matters (KAMs). This study employs a multiple linier regression analysis using secondary data in the form of finansial statements and annual reports from companies in the non-essential consumer goods sector for the period
null Muhammad Putra Ramadhan, null Widya Rizki Eka Putri   +1 more
openaire   +1 more source

Does ESG rating divergence affect the disclosure behavior of key audit matters?

International Review of Economics & Finance
Divergent assessments of a firm's ESG performance by different rating agencies can amplify market perception gaps and create conflicts among stakeholder objectives.
Jiaojiao Li, Ying Zhang
doaj   +1 more source

Editorial – Revista Ambiente Contábil – Volume 17 – Número 1 – Ano 2025 (Jan./Jun. 2025)

Revista Ambiente Contábil
Editorial – Revista Ambiente Contábil – Volume 17 – Número 1 – Ano 2025 (Jan./Jun. 2025) A Revista Ambiente Contábil (Ambiente) apresenta na sua 33ª edição 25 (vinte) artigos que tratam de assuntos relevantes para a área contábil e 19 (dezenove ...
Prof. Dr. Maurício Corrêa da Silva
doaj   +1 more source