revision of audit reporting and audit quality. This study aims to investigate if users of audit reports agree with IAASB …The audit profession has gone through a series of polemics in the last decade, which led to the need of change and …’s proposal to include a new section, Key Audit Matters (KAMs), in the audit report in order to include more information regarding …

impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors …' disclosure of a goodwill impairment as a KAM. Our sample comprises 92 companies listed in the stock market indices of Germany … auditor is less likely to disclose goodwill impairment as a KAM. Findings also show that the economic significance of goodwill …