Key audit matters (KAM) provide information about the auditor’s response to the most significant assessed risks of material misstatement. While prior studies mainly examine how information is presented in KAM reporting (e.g., readability and tone), we identify what (non-boilerplate)...

This paper empirically examines the impact of shareholder ratification of auditors (SRA) voting results on audit fees in a mandatory and binding ratification setting (i.e., Germany). Motivation for our study comes from the widespread implementation of SRA in Europe. Furthermore, it addresses...