Results 71 to 80 of about 332 (150)

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

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

Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ

Accounting &Finance, Volume 64, Issue 1, Page 1221-1239, March 2024.
Abstract The Exposure Draft for Proposed International Standard on Sustainability Assurance (ISSA) 5000 has been issued by the International Auditing and Assurance Standards Board (IAASB) because there is increasing demand by stakeholders for assurance of sustainability information.
David Hay, Noel Harding, Pallab Biswas, Chris Gan, Irene Qingling Ge, Linh Ho, Dinithi Ranasinghe, Harj Singh, Nigar Sultana, Shan Zhou   +9 more
wiley   +1 more source

The impact of the key audit matters (KAMS) disclosures on investor’s decision making / Norazura Masdor and Amanuddin Shamsuddin [PDF]

, 2019
In 2015, Malaysia implemented the ISA701 - Communicating Key Audit Matters (KAMs) in the Independent Auditor’s Report to the Malaysian Public Listed Companies (PLCs).
Masdor, Norazura, Shamsuddin, Amanuddin
core  

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

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

KEY AUDIT MATTERS & COVID-19: An analysis of the impact of COVID-19 on KAMs of DAX 40 Companies

, 2022
The collapse of Enron and WorldCom2 and the negative effects of the Global Financial Crisis catalyzed two major challenges for the accounting profession.
Banda, Sharon Natasha Rumbidzai
core  

Empirical research on european companies and factors influencing key audit matters disclosure [PDF]

, 2022
PORUMBACEAN, Teodora-Cezara. Empirical research on european companies and factors influencing key audit matters disclosure. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022:
Porumbacean, Teodora-Cezara
core  

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

PENGARUH FEE AUDIT, UKURAN KAP, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGKOMUNIKASIAN KEY AUDIT MATTERS (PENERAPAN TAHUN PERTAMA PENGKOMUNIKASIAN KAMs DALAM LAPORAN AUDITOR INDEPENDEN DI INDONESIA) [PDF]

Standar audit 701 ”Pengkomunikasian Hal Audit Utama (Key Audit Matters - KAMs) dalam Laporan Auditor Independen” mulai diterapkan di Indonesia pada tahun 2022.
Sania, Widya
core