In, Chang-yeol; Kim, Taeheung; Park, Sambock - In: International Journal of Financial Studies 8 (2020) 1, pp. 1-18
, auditors should publicly disclose key audit matters that had been internally judged in the past. In cases where these are … judged that, to this end, auditors will perform their auditing work more conservatively in cases where they should describe … KAMs. The results of analysis of companies to which KAMs are applied indicate that auditors carried out audits more …