Results 81 to 90 of about 143 (126)

The moderating role of firm size in the relationship between the disclosure of KAMs and audit report lag

حسابداری و شفافیت مالی
Purpose: The main objective of this study is to examine and analyze the moderating role of firm size in the relationship between mandatory disclosure of key audit matters and audit report delay.
Abolfazl Salehi, Maryam Emamimibody
doaj  

Disclosure of Key Audit Matters (KAMs): Auditor Characteristics and the Impact of the COVID-19 Pandemic in Turkey

Journal of Business Research - Turk
Purpose—This study examines the effects of auditor gender, auditor rotation, and the COVID-19 pandemic on the number of key audit matters (KAMs) and the length of disclosure in Turkey. Understanding the factors affecting the quality of KAM reporting is essential for the transparency of the audit process and the quality of information.Design/methodology/
openaire   +1 more source

Further evidence regarding the effect of KAMs on audit report lag. [PDF]

PLoS One
Ciğer A, Kınay B, Ocak M.
europepmc   +1 more source

The Influence of Company Characteristics on Key Audit Matters (KAM)

Wahana Riset Akuntansi
Rhahmat Joni Pribody Putra, Sany Dwita
openaire   +1 more source

It's dark under the lamp? The moderating role of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment. [PDF]

PLoS One
Deng Q.
europepmc   +1 more source

The Impact of Complex Estimates of IFRS-9 on The Proportion of Key Audit Matters (KAM) Disclosures: Evidence from Jordanian Capital Market

Asian Academy of Management Journal of Accounting and Finance
This study seeks to provide fresh empirical evidence on the way complex IFRS-9 estimations affect Key Audit Matters (KAM) disclosure in Jordan, an impoverished nation. A robust year-industry fixed-effects OLS regression model has been employed to test the developed hypotheses over the period from 2017 to 2022.
openaire   +1 more source

Abstracts from the 39th Congress of the Société Internationale d'Urologie, Athens, Greece, October 17-20, 2019. [PDF]

World J Urol, 2019
europepmc   +1 more source

The impact of key audit matters (KAMs) on transparency and accountability in public sector auditing

Public Money & Management
Petrus Kgalamone, Lindani Myeza, Zakiyyah Varachia   +2 more
openaire   +1 more source