Similar Search Results

Are key audit matter disclosures useful in assessing the financial distress level of a client firm?

Camacho-Miñano, María-del-Mar; Muñoz-Izquierdo, Nora; … - In: The British accounting review 56 (2024) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10015062203

CEO involvement in selecting CAE, internal audit competency and independence, and financial reporting quality

Alzeban, Abdulaziz - In: Journal of business economics and management 19 (2018) 3, pp. 456-473

of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The … are used as proxies for financial reporting quality. The findings support the contention that the benefits to FRQ of an …

Persistent link: https://www.econbiz.de/10012174866

Financial auditing and financial reporting for Romanian state-owned companies : modified opinions and observations

Istrate, Costel - In: Journal of accounting & management information systems … 17 (2018) 4, pp. 513-531

Persistent link: https://www.econbiz.de/10011995380

The role of AC and corporate attributes on KAMs reporting : Malaysian evidence

Ummi Junaidda Binti Hashim; Norsiah Ahmad - In: Afro-Asian Journal of Finance and Accounting : AAJFA 14 (2024) 5, pp. 626-644

Persistent link: https://www.econbiz.de/10015060758

Audit reporting for going concern uncertainty : global trends and the case study of Italy

Brunelli, Sandro - 2018

Persistent link: https://www.econbiz.de/10011784227

Does industry audit risk similarity affect auditor expertise? : evidence from China

Liu, Yu; Liu, Julia Junxia; Xin, Qingquan - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 3, pp. 339-359

Persistent link: https://www.econbiz.de/10014560710

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

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

' expanded reporting requirements in a South African context. …

Persistent link: https://www.econbiz.de/10014234904

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 transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, auditors should publicly disclose key audit...

Persistent link: https://www.econbiz.de/10012168956

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