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Disclosure of key audit matters (KAMs) in financial reporting : evidence from an emerging economy

Rahaman, Md Mustafizur; Hossain, Md. Moazzem; Bhuiyan, … - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 666-702

Persistent link: https://www.econbiz.de/10014311820

Audit committee characteristics and Key Audit Matters (KAMs) disclosures

Bepari, Md Khokan - In: The journal of corporate accounting & finance 34 (2023) 1, pp. 152-172

Persistent link: https://www.econbiz.de/10014279420

What underlies key audit matters? : Evidence from Taiwan

Liang, Shao-Huai; Hsieh, Yu-Ting; Lin, Hsuan-Chu; … - In: Review of quantitative finance and accounting 60 (2023) 3, pp. 1243-1258

Persistent link: https://www.econbiz.de/10014291803

Matters may matter : the disclosure of key audit matters in the Middle East

Mah’d, Osama A.; Mardini, Ghassan H. - In: Cogent economics & finance 10 (2022) 1, pp. 1-20

The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the … factors that affect the level of KAMs’ disclosure in the audit reports of the Middle East (ME) region. A disclosure index … study takes into consideration the positive and significant correlation between the leverage, audit committee …

Persistent link: https://www.econbiz.de/10013373079

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

Annual report inquiry letters, disclosure of key audit matters and audit fees : evidence from Chinese A-share listed companies

Li, Xiaoyu; Gou, Hongyao; Wang, Miao - In: Oeconomia Copernicana 14 (2023) 4, pp. 1303-1339

Persistent link: https://www.econbiz.de/10014521179

Disclaimer effect of key audit matters in China : negative press coverage and boilerplate

Ma, Qianqun; Zhou, Jianan; Wang, Qi - In: Managerial auditing journal 38 (2023) 4, pp. 354-388

Persistent link: https://www.econbiz.de/10014276899

Key audit matters : a systematic review

Elmarzouky, Mahmoud; Hussainey, Khaled; Moursi, Tarek … - In: International journal of accounting, auditing and … 20 (2024) 3/4, pp. 319-341

Persistent link: https://www.econbiz.de/10014545185

Two-tier board characteristics and expanded audit reporting : evidence from China

Noureldeen, Emad; Elsayed, Mohamed; Elamer, Ahmed A.; … - In: Review of quantitative finance and accounting 63 (2024) 1, pp. 195-235

Persistent link: https://www.econbiz.de/10014546432

Audit-firm serving experience heterogeneity and audit knowledge integration : evidence from the disclosure of key audit matters

Wang, Lin; Jia, Yuyan; Xiao, Tusheng; Yu, Yingmin - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20

informativeness of financial reports. Our findings enrich the KAM disclosure research and provide insights into audit firms' human …Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors …' audit-firm serving experiences on the disclosure of key audit matters (KAMs). Auditors with more heterogeneous serving …

Persistent link: https://www.econbiz.de/10014580188