This experimental study analyses whether reporting an accounting estimate as a key audit matter (KAM) can influence … debate about the audit reporting model showing that reporting KAM might have diametrical 'real effects' on auditors' judgment …

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 standards and audit firm guidelines, is disclosed, credit lenders do not adjust a … preliminary credit lending decision. However, if the disclosed audit materiality threshold increases, we are able to document …

audits. We focus on five changes: Mandatory external audit firm rotation, auditor appointment by an independent regulator, a … general ban on providing non-audit services, a ban on providing non-audit services to audit clients, and mandatory joint … audits. A ban on non-audit services to audit clients is perceived to have the least disadvantageous effect, followed by a …

This paper analyzes whether audit adjustments vary systematically with inherent and control risk factors. The analysis … is based on proprietary data from a large recent sample of audit adjustments detected in the financial statement audits … conducted by a Big 4 audit firm in Germany. We extend the scope of prior studies by incorporating client-specific planning …

influenced by client characteristics and characteristics of the audit adjustments that can be linked to client as well as auditor …The value of an audit lies in its ability to detect and correct misstatements in financial statements. This study … investigates the resolution of detected misstatements. Using data on a large sample of audit adjustments by a German Big 4 audit …

develop a holistic, multidimensional framework to better understand the dynamics of the diffusion of audit data analytics (ADA … external rules that regulate it) and the actors reproducing the rules and technologies (focusing on the audit process … fundamental for a study of the diffusion of ADA. Primary drivers of fundamental changes include audit quality, audit efficiency …