Pratoomsuwan, Thanyawee; Yolrabil, Orapan - In: Journal of Applied Accounting Research 21 (2020) 4, pp. 741-762
Purpose: This study examines the effects of key audit matter (KAM) disclosures in auditors' reports on auditor liability in cases of fraud and error misstatements using evaluators with audit experience. Design/methodology/approach: The experiment is conducted using 174 professional auditors as...