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Search: subject:"Key Audit Matters"
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Financial audit
109
Wirtschaftsprüfung
109
Financial statement audit
75
Jahresabschlussprüfung
75
Key audit matters
51
key audit matters
50
Berichtswesen
45
Reporting
45
Dienstleistungsqualität
20
Service quality
20
Corporate disclosure
19
Unternehmenspublizität
19
China
15
Corporate Governance
15
Corporate governance
15
Key Audit Matters
13
ISA 701
11
Aktiengesellschaft
10
Bestätigungsvermerk
10
Key audit matters (KAMs)
10
Listed company
10
audit quality
10
Accounting policy
8
Bilanzpolitik
8
Risikomanagement
8
Risk management
8
audit report
8
Accounting
7
Audit committee
7
Prüfungsausschuss des Aufsichtsrats
7
Rechnungswesen
7
Audit report
6
IAASB
5
IFRS
5
Information value
5
Informationswert
5
Readability
5
Risiko
5
Risk
5
audit reports
5
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Online availability
All
Undetermined
79
Free
46
CC license
13
Type of publication
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Article
142
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Article in journal
129
Aufsatz in Zeitschrift
129
Article
9
research-article
2
Aufsatz im Buch
1
Book section
1
Interview
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English
125
German
14
Malay (macrolanguage)
1
Spanish
1
Undetermined
1
Author
All
Bepari, Md Khokan
6
Hussainey, Khaled
5
Mollik, Abu Taher
5
Camacho-Miñano, María-del-Mar
4
Nahar, Shamsun
4
Quick, Reiner
4
Abdelfattah, Tarek
3
Duboisée de Ricquebourg, Alan
3
Elmarzouky, Mahmoud
3
Gambetta, Nicolás
3
García-Benau, María Antonia
3
Ma, Qianqun
3
Maroun, Warren
3
Moroney, Robyn
3
Phang, Soon-Yeow
3
Pinto, Inês
3
Rahaman, Md Mustafizur
3
Seebeck, Andreas
3
Wang, Qi
3
Xiao, Xinning
3
Agana, Joseph Akadeagre
2
Alharasis, Esraa Esam
2
Aschfalk-Evertz, Agnes
2
Azim, Mohammad Istiaq
2
Elamer, Ahmed A.
2
Federsel, Florian Philipp
2
Fülöp, Melinda-Timea
2
Hategan, Camelia-Daniela
2
Hoang, Hien
2
In, Chang-yeol
2
Iwanowicz, Bartłomiej
2
Iwanowicz, Tomasz
2
Kaya, Devrimi
2
Kend, Michael
2
Kim, Taeheung
2
Kleinman, Gary
2
Liu, Hui
2
Mardini, Ghassan H.
2
Morais, Ana
2
Muñoz-Izquierdo, Nora
2
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IRZ : Zeitschrift für internationale Rechnungslegung
12
Managerial auditing journal
9
International journal of auditing : IJA
6
Accounting and finance
5
International Journal of Financial Studies : open access journal
4
International review of financial analysis
3
Journal of Accounting and Management Information Systems (JAMIS)
3
Journal of international accounting research
3
Review of quantitative finance and accounting
3
The British accounting review
3
The British accounting review : the journal of the British Accounting Association
3
The European accounting review
3
Accounting horizons : a quarterly publication of the American Accounting Association
2
Accounting in Europe
2
Asian journal of accounting & governance
2
China journal of accounting research : CJAR
2
Cogent Business & Management
2
Cogent business & management
2
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
2
Finance research letters
2
International journal of disclosure and governance
2
Journal of accounting in emerging economies : JAEE
2
Modern economy
2
Pacific accounting review
2
Qualitative research in accounting & management
2
Revista de contabilidad : RC-SAR
2
WPg : Kompetenz schafft Vertrauen
2
Abacus : a journal of accounting, finance and business studies
1
Accounting and financial reporting challenges for government, non-profits, and the private sector
1
Advances in accounting : a research annual
1
African journal of accounting, auditing and finance : AJAAF
1
Afro-Asian Journal of Finance and Accounting : AAJFA
1
Asian journal of accounting research
1
Asian journal of business ethics : AJBE
1
Asian review of accounting
1
Auditing : a journal of practice & theory
1
China journal of accounting studies
1
Cogent Economics & Finance
1
Cogent economics & finance
1
Corporate governance : international journal of business in society
1
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ECONIS (ZBW)
130
EconStor
9
Other ZBW resources
2
RePEc
1
Showing
101
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142
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101
How do key audit matter characteristics combine to impact financial statement understandability?
Ong, Sau Yu
;
Moroney, Robyn
;
Xiao, Xinning
- In:
Accounting and finance
62
(
2022
)
1
,
pp. 805-835
Persistent link: https://www.econbiz.de/10013166440
Saved in:
102
Corporate risk disclosure and
key
audit
matters
: the egocentric theory
Elmarzouky, Mahmoud
;
Hussainey, Khaled
;
Abdelfattah, Tarek
- In:
International journal of accounting and information …
30
(
2022
)
2
,
pp. 230-251
Persistent link: https://www.econbiz.de/10013343300
Saved in:
103
Key
audit
matters
reports in China : their descriptions and implications of audit quality
Zeng, Yasmin
;
Zhang, Joseph H.
;
Zhang, Junsheng
;
Zhang, …
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
2
,
pp. 167-192
Persistent link: https://www.econbiz.de/10012695087
Saved in:
104
The effect of auditor reporting choice and audit committee oversight on management financial disclosures
Fuller, Stephen H.
;
Joe, Jennifer R.
;
Luippold, Benjamin L.
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 239-274
Persistent link: https://www.econbiz.de/10012703019
Saved in:
105
The process of identifying and reporting CAMs : early evidence
Daugherty, Brian E.
;
Dickins, Denise
;
Pitman, Marshall K.
; …
- In:
International journal of disclosure and governance
18
(
2021
)
1
,
pp. 16-23
Persistent link: https://www.econbiz.de/10012487802
Saved in:
106
Risk on financial reporting in the context of the new audit report in Spain
Pérez Pérez, Yolanda
;
Camacho-Miñano, María-del-Mar
; …
- In:
Revista de contabilidad : RC-SAR
24
(
2021
)
1
,
pp. 48-61
Persistent link: https://www.econbiz.de/10012544860
Saved in:
107
Changes in audit effort and changes in auditors' disclosures of risks of material misstatement
Zhang, Penny F.
;
Shailer, Gregory E.
- In:
The British accounting review : the journal of the …
53
(
2021
)
3
,
pp. 1-12
Persistent link: https://www.econbiz.de/10012545528
Saved in:
108
Drei Jahre besonders wichtige Prüfungssachverhalte (KAM) bei den größten zwanzig Kreditinstituten in Europa
Weigel, Wolfgang
;
Löw, Edgar
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
16
(
2021
)
2
,
pp. 85-94
Persistent link: https://www.econbiz.de/10012612406
Saved in:
109
When do investors value
key
audit
matters
?
Moroney, Robyn
;
Phang, Soon-Yeow
;
Xiao, Xinning
- In:
The European accounting review
30
(
2021
)
1
,
pp. 63-82
Persistent link: https://www.econbiz.de/10012500276
Saved in:
110
How does combined assurance affect the reliability of integrated reports and investors' judgments?
Hoang, Hien
;
Phang, Soon-Yeow
- In:
The European accounting review
30
(
2021
)
1
,
pp. 175-195
Persistent link: https://www.econbiz.de/10012500280
Saved in:
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