This experimental study analyses whether reporting an accounting estimate as a key audit matter (KAM) can influence auditors' judgment about the reported estimate under the varying condition of implicit or no client pressure. Using the theory of moral licensing, motivated reasoning and...

This study examines credit lending decision adjustments of executive board members of German banks following different levels of auditor materiality threshold disclosures. Based on an experimental research design, we find that if a materiality threshold, which is in line with current audit...