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Search: subject:"Key audit matters (KAMs)"
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Financial audit
8
Wirtschaftsprüfung
8
Financial statement audit
6
Jahresabschlussprüfung
6
Key audit matters (KAMs)
6
Berichtswesen
3
Corporate disclosure
3
Reporting
3
Unternehmenspublizität
3
key audit matters (KAMs)
3
China
2
auditors
2
conservatism
2
critical audit matters (CAMs)
2
production-to-order industry
2
Abschlussprüferrecht
1
Analyst forecast dispersion
1
Analyst forecast errors
1
Anlageberatung
1
Asymmetric information
1
Asymmetrische Information
1
Audit Report
1
Audit disclosure
1
Audit regulation
1
Auditor’s report
1
BIST
1
Conservatism
1
Critical audit matters (CAMs)
1
DID
1
Dienstleistungsqualität
1
Earnings announcement
1
Economic forecast
1
Emphasis of matter paragraphs (EMPs)
1
Expanded audit report (EAR)
1
Financial advisors
1
Financial analysis
1
Finanzanalyse
1
Firm Characteristics
1
Forecast
1
Forecasting model
1
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Undetermined
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4
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Article
10
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Article in journal
9
Aufsatz in Zeitschrift
9
Article
1
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English
10
Author
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In, Chang-yeol
2
Kim, Taeheung
2
Park, Sambock
2
Camacho-Miñano, María-del-Mar
1
Daugherty, Brian E.
1
Dickins, Denise
1
Duboisée de Ricquebourg, Alan
1
Ecim, Dusan
1
Erdem, Başak
1
Gotti, Giorgio
1
Güneren Genç, Elif
1
Hu, Zhiying
1
Jiménez Mazarío, José Manuel
1
Kleinman, Gary
1
Li, Yan
1
Lin, Beixin
1
Liu, Jiahe
1
Liu, Wu-Po
1
Maroun, Warren
1
Muñoz-Izquierdo, Nora
1
Pitman, Marshall K.
1
Pérez, Rebeca
1
Seebeck, Andreas
1
Tervo, Wayne A.
1
Wu, Tai-Ying
1
Yen, Meng-Feng
1
Yin, Xingqiang
1
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Emerging Markets Journal : EMAJ
1
International Journal of Financial Studies
1
International Journal of Financial Studies : open access journal
1
International journal of auditing : IJA
1
International journal of disclosure and governance
1
Journal of international accounting research
1
Managerial auditing journal
1
Review of managerial science : RMS
1
South African journal of business management
1
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
1
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ECONIS (ZBW)
9
EconStor
1
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1
An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
Ecim, Dusan
;
Maroun, Warren
;
Duboisée de Ricquebourg, Alan
- In:
South African journal of business management
54
(
2023
)
1
,
pp. 1-14
Purpose: The aim of this study was to analyse the
key
audit
matters
(
KAMs
) being reported in South Africa by assessing …
Persistent link: https://www.econbiz.de/10014234904
Saved in:
2
The impact of risk disclosure overlaps on auditor liability : evidence from China
Gotti, Giorgio
;
Liu, Jiahe
;
Pérez, Rebeca
;
Yin, Xingqiang
- In:
Journal of international accounting research
23
(
2024
)
1
,
pp. 49-78
Persistent link: https://www.econbiz.de/10014507606
Saved in:
3
Zombie firms and disclosures in the expanded audit report
Muñoz-Izquierdo, Nora
;
Jiménez Mazarío, José Manuel
; …
- In:
Review of managerial science : RMS
18
(
2024
)
6
,
pp. 1519-1555
Persistent link: https://www.econbiz.de/10014552616
Saved in:
4
Back to where it started? : do expanded auditor's reports become sticky, generic and boilerplate over time?
Seebeck, Andreas
- In:
International journal of auditing : IJA
28
(
2024
)
3
,
pp. 536-561
Persistent link: https://www.econbiz.de/10014635133
Saved in:
5
The analysis of the relationship between key audit matters (kam) and firm characteristics : the case of Turkey
Güneren Genç, Elif
;
Erdem, Başak
- In:
Emerging Markets Journal : EMAJ
11
(
2021
)
1
,
pp. 60-66
Persistent link: https://www.econbiz.de/10012659900
Saved in:
6
The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion : evidence from Chinese listed firms
Hu, Zhiying
;
Li, Yan
;
Lin, Beixin
;
Kleinman, Gary
- In:
Managerial auditing journal
38
(
2023
)
3
,
pp. 288-313
Persistent link: https://www.econbiz.de/10014228858
Saved in:
7
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 …
Persistent link: https://www.econbiz.de/10013200252
Saved in:
8
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 …
Persistent link: https://www.econbiz.de/10012168956
Saved in:
9
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
Saved in:
10
The process of identifying and reporting CAMs : early evidence
Daugherty, Brian E.
;
Dickins, Denise
;
Pitman, Marshall K.
; …
- In:
International journal of disclosure and governance
18
(
2021
)
1
,
pp. 16-23
Persistent link: https://www.econbiz.de/10012487802
Saved in:
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