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  • Search: subject:"Key audit matters"
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Year of publication
Subject
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Financial audit 88 Wirtschaftsprüfung 88 Financial statement audit 64 Jahresabschlussprüfung 64 Key audit matters 45 key audit matters 38 Berichtswesen 20 Reporting 20 Corporate disclosure 19 Unternehmenspublizität 19 Dienstleistungsqualität 16 Service quality 16 China 14 Corporate Governance 12 Corporate governance 12 Key Audit Matters 12 ISA 701 11 audit report 7 Accounting policy 6 Audit committee 6 Bestätigungsvermerk 6 Bilanzpolitik 6 Information value 6 Informationswert 6 Key audit matters (KAMs) 6 Prüfungsausschuss des Aufsichtsrats 6 audit quality 6 Aktiengesellschaft 5 Börsenkurs 5 Listed company 5 Quality management 5 Qualitätsmanagement 5 Risikomanagement 5 Risk management 5 Share price 5 Audit report 4 COVID-19 4 Coronavirus 4 Executive board 4 Großbritannien 4
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Online availability
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Undetermined 67 Free 34
Type of publication
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Article 118
Type of publication (narrower categories)
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Article in journal 110 Aufsatz in Zeitschrift 110 Article 5 Aufsatz im Buch 1 Book section 1 Interview 1 research-article 1
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Language
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English 101 German 14 Malay (macrolanguage) 1 Spanish 1 Undetermined 1
Author
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Bepari, Md Khokan 6 Mollik, Abu Taher 5 Camacho-Miñano, María-del-Mar 4 Hussainey, Khaled 4 Nahar, Shamsun 4 Quick, Reiner 4 Duboisée de Ricquebourg, Alan 3 Maroun, Warren 3 Moroney, Robyn 3 Phang, Soon-Yeow 3 Pinto, Inês 3 Rahaman, Md Mustafizur 3 Seebeck, Andreas 3 Xiao, Xinning 3 Abdelfattah, Tarek 2 Aschfalk-Evertz, Agnes 2 Azim, Mohammad Istiaq 2 Elamer, Ahmed A. 2 Elmarzouky, Mahmoud 2 Fülöp, Melinda-Timea 2 Gambetta, Nicolás 2 García-Benau, María Antonia 2 Hategan, Camelia-Daniela 2 Hoang, Hien 2 In, Chang-yeol 2 Iwanowicz, Bartłomiej 2 Iwanowicz, Tomasz 2 Kaya, Devrimi 2 Kim, Taeheung 2 Kleinman, Gary 2 Liu, Hui 2 Ma, Qianqun 2 Mardini, Ghassan H. 2 Morais, Ana 2 Muñoz-Izquierdo, Nora 2 Orta-Pérez, Manuel 2 Park, Sambock 2 Parte, Laura 2 Pérez-Pérez, Yolanda 2 Romlah Jaffar 2
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Published in...
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IRZ : Zeitschrift für internationale Rechnungslegung 12 Managerial auditing journal 7 International Journal of Financial Studies : open access journal 4 International journal of auditing : IJA 4 International review of financial analysis 3 The British accounting review 3 The British accounting review : the journal of the British Accounting Association 3 The European accounting review 3 Accounting and finance 2 Accounting horizons : a quarterly publication of the American Accounting Association 2 Accounting in Europe 2 Asian journal of accounting & governance 2 China journal of accounting research : CJAR 2 Cogent Business & Management 2 Cogent business & management 2 Finance research letters 2 International journal of disclosure and governance 2 Journal of accounting in emerging economies : JAEE 2 Modern economy 2 Qualitative research in accounting & management 2 Review of quantitative finance and accounting 2 Revista de contabilidad : RC-SAR 2 WPg : Kompetenz schafft Vertrauen 2 Abacus : a journal of accounting, finance and business studies 1 Accounting and financial reporting challenges for government, non-profits, and the private sector 1 Advances in accounting : a research annual 1 African journal of accounting, auditing and finance : AJAAF 1 Afro-Asian Journal of Finance and Accounting : AAJFA 1 Asian journal of business ethics : AJBE 1 Asian review of accounting 1 Auditing : a journal of practice & theory 1 China journal of accounting studies 1 Cogent Economics & Finance 1 Cogent economics & finance 1 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 1 Corporate governance : international journal of business in society 1 Emerging Markets Journal : EMAJ 1 Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets 1 International Journal of Financial Studies 1 International journal of accounting and information management 1
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Source
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ECONIS (ZBW) 111 EconStor 5 RePEc 1 Other ZBW resources 1
Showing 61 - 70 of 118
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The effect of key audit matters reviewing on loan approval decisions?
Yao, Jie; Su, Shengqi; Liu, Shanmin - In: Finance research letters 58 (2023) 2, pp. 1-10
Persistent link: https://www.econbiz.de/10014584554
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Key audit matters for production-to-order industry and conservatism
In, Chang-yeol; Kim, Taeheung; Park, Sambock - In: International Journal of Financial Studies 8 (2020) 1, pp. 1-18
In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting …, auditors should publicly disclose key audit matters that had been internally judged in the past. In cases where these are …
Persistent link: https://www.econbiz.de/10013200252
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Audit committee effectiveness and key audit matters
Nor Asyiqin Abu; Romlah Jaffar - In: Asian journal of accounting & governance 14 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012543872
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Key audit matters for production-to-order industry and conservatism
In, Chang-yeol; Kim, Taeheung; Park, Sambock - In: International Journal of Financial Studies : open … 8 (2020) 1/5, pp. 1-18
In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting …, auditors should publicly disclose key audit matters that had been internally judged in the past. In cases where these are …
Persistent link: https://www.econbiz.de/10012168956
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How do key audit matter characteristics combine to impact financial statement understandability?
Ong, Sau Yu; Moroney, Robyn; Xiao, Xinning - In: Accounting and finance 62 (2022) 1, pp. 805-835
Persistent link: https://www.econbiz.de/10013166440
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Sustainable corporate governance and new auditing issues : a preliminary empirical evidence on key audit matters
Fera, Pietro; Pizzo, Michele; Vinciguerra, Rosa; … - In: Corporate governance : international journal of … 22 (2022) 1, pp. 194-211
Persistent link: https://www.econbiz.de/10012939833
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The impact of audit committee expertise on external auditors' disclosures of key audit matters
Zhang, Penny F.; Shailer, Gregory E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 151-170
Persistent link: https://www.econbiz.de/10013184306
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The auditing profession and the key audit matter reporting requirement
Mihret, Dessalegn Getie; Kansal, Monika; Muttakin, … - In: Qualitative research in accounting & management 19 (2022) 1, pp. 107-125
Persistent link: https://www.econbiz.de/10012887617
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Report users' perceived sentiments of key audit matters and firm performance : evidence from a deep learning-based natural language processing approach
Liu, Wu-Po; Yen, Meng-Feng; Wu, Tai-Ying - In: The journal of information systems : JIS ; a semiannual … 36 (2022) 3, pp. 191-209
Persistent link: https://www.econbiz.de/10014233578
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Auditor rotation, key audit matter disclosures, and financial reporting quality
Lin, Hsiao-Lun; Yen, Ai-Ru - In: Advances in accounting : a research annual 57 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013365572
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