Results 81 to 90 of about 332 (150)

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

Repetitive key audit matters and audit effort

Purpose This study aims to examine the determinants of disclosing repetitive year-to-year key audit matters (KAMs) content by auditors for a client and whether repetitive KAMs content is indicative of lower audit effort.
Li, Lina, Li, Leye, Hay, David, Lin, Wenhui   +3 more
core   +1 more source

The value relevance of key audit matters

, 2020
A research report submitted in partial fulfilment of the requirements for the degree of Master of Commerce (in the field of Accounting), University of the Witwatersrand, 2020Key audit matters (KAMs) are a disclosure requirement per the ...
Sacco, Fabrizio
core  

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

Audit report lag and key audit matters in Australia

We aim to investigate the impact of mandatory key audit matters (KAMs) disclosure on audit report lag (ARL). Additionally, we examine the potential moderating effect of firm size on the association between KAMs and ARL.
Bhuiyan MBU, Rahaman MM
core   +1 more source

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

Three essays on key audit matters dissimilarity

, 2023
Ma thèse se compose de trois essais rapportés dans trois chapitres différents, chacun lié à une question de recherche différente sur la section des Key Audit Matters (KAMs, en français, points clés d’audit) dans les rapports d’audit. Les KAMs ont été mis
Deneuve, Emeline
core  

Key Audit Matters: uma análise das empresas cotadas em Portugal [PDF]

, 2023
A importância da auditoria e da profissão para as empresas e para a sociedade exigiu uma melhoria nos trabalhos efetuados pelos auditores. Este aspeto é evidenciado pela Diretiva 2014/56/EU do Parlamento Europeu e do Conselho, que obriga à adoção das
Martins, Inês Filipa Magalhães
core  

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

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