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  • Search: subject:"Key Audit Matters"
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Year of publication
Subject
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Financial audit 125 Wirtschaftsprüfung 125 Financial statement audit 86 Jahresabschlussprüfung 86 Key audit matters 59 key audit matters 56 Berichtswesen 51 Reporting 51 Corporate disclosure 23 Unternehmenspublizität 23 Dienstleistungsqualität 21 Service quality 21 Corporate Governance 17 Corporate governance 17 China 16 Key Audit Matters 14 ISA 701 13 audit report 12 Risikomanagement 11 Risk management 11 Aktiengesellschaft 10 Audit committee 10 Bestätigungsvermerk 10 Key audit matters (KAMs) 10 Listed company 10 Prüfungsausschuss des Aufsichtsrats 10 audit quality 10 Audit report 9 Accounting policy 8 Bilanzpolitik 8 Accounting 7 Rechnungswesen 7 Risiko 6 Risk 6 Auditing standards 5 COVID-19 5 Coronavirus 5 Corporate Social Responsibility 5 Corporate social responsibility 5 Großbritannien 5
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Online availability
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Undetermined 90 Free 53 CC license 15
Type of publication
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Article 160
Type of publication (narrower categories)
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Article in journal 145 Aufsatz in Zeitschrift 145 Article 11 research-article 2 Aufsatz im Buch 1 Book section 1 Interview 1
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Language
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English 143 German 14 Malay (macrolanguage) 1 Spanish 1 Undetermined 1
Author
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Bepari, Md Khokan 6 Hussainey, Khaled 5 Mollik, Abu Taher 5 Camacho-Miñano, María-del-Mar 4 Gambetta, Nicolás 4 García-Benau, María Antonia 4 Nahar, Shamsun 4 Quick, Reiner 4 Rahaman, Md Mustafizur 4 Abdelfattah, Tarek 3 Duboisée de Ricquebourg, Alan 3 Elamer, Ahmed A. 3 Elmarzouky, Mahmoud 3 Ma, Qianqun 3 Maroun, Warren 3 Moroney, Robyn 3 Phang, Soon-Yeow 3 Pinto, Inês 3 Seebeck, Andreas 3 Sierra-García, Laura 3 Wang, Qi 3 Xiao, Xinning 3 Agana, Joseph Akadeagre 2 Alharasis, Esraa Esam 2 Aqel, Saher 2 Aschfalk-Evertz, Agnes 2 Azim, Mohammad Istiaq 2 Bhuiyan, Md. Borhan Uddin 2 Erboon Ekasingh 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 Joudeh, Noor 2 Kaya, Devrimi 2 Kend, Michael 2 Kim, Taeheung 2
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Published in...
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IRZ : Zeitschrift für internationale Rechnungslegung 12 Managerial auditing journal 9 International journal of auditing : IJA 7 Accounting and finance 5 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 4 International Journal of Financial Studies : open access journal 4 The British accounting review 4 Cogent Business & Management 3 Cogent business & management 3 Finance research letters 3 International journal of disclosure and governance 3 International review of financial analysis 3 Journal of Accounting and Management Information Systems (JAMIS) 3 Journal of financial reporting & accounting : JFRA 3 Journal of international accounting research 3 Pacific accounting review 3 Review of quantitative finance and accounting 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 China journal of accounting studies 2 International review of economics & finance : IREF 2 Journal of accounting in emerging economies : JAEE 2 Journal of applied accounting research 2 Journal of international accounting, auditing and taxation 2 Modern economy 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 Applied economics letters 1 Asian journal of accounting research 1 Asian journal of business ethics : AJBE 1
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Source
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ECONIS (ZBW) 146 EconStor 11 Other ZBW resources 2 RePEc 1
Showing 11 - 20 of 160
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Do audit firm and audit committee characteristics influence the reporting of key audit matters? : evidence from Palestine
Joudeh, Noor; Aqel, Saher - In: Cogent business & management 11 (2024) 1, pp. 1-18
key audit matters (KAMs) in the audit report of firms listed on the Palestine Exchange (PEX). The study employs a content …
Persistent link: https://www.econbiz.de/10015446694
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Does reduced boilerplate of KAMs indicate increased audit effort? : evidence from China
Ma, Qianqun; Wang, Qi; Wang, Kongwen; Wu, Chong - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-18
Persistent link: https://www.econbiz.de/10015323313
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Are material ESG issues making their way into key audit matters? : an analysis of Colombian innovative companies
Narváez-Castillo, Viviana Patricia; García-Benau, … - In: Journal of innovation & knowledge : JIK 9 (2024) 4, pp. 1-16
, social, and governance (ESG) issues from companies' sustainability reports into the Key Audit Matters (KAMs) section …
Persistent link: https://www.econbiz.de/10015176899
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Aligning disclosure requirements for managerial assessments of going concern risk : initial evidence from New Zealand
Grosse, Matthew; Scott, Tom; Zang, Zeting - In: Accounting and finance 64 (2024) 2, pp. 1525-1547
Persistent link: https://www.econbiz.de/10015164417
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Prospective evaluation of a new audit standard : expert rhetoric and flexibility in cost-benefit analysis
Donahue, Stephanie; Malsch, Bertrand - In: Contemporary accounting research : the journal of the … 41 (2024) 4, pp. 2075-2098
Persistent link: https://www.econbiz.de/10015156994
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Disclosure of auditor risk assessments in expanded audit reports
Dwyer, Karen-Ann M.; Brennan, Niamh; Kirwan, Collette - In: Journal of applied accounting research 25 (2024) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10014505964
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The impact of financial risk on boilerplate of key audit matters : evidence from China
Wang, Qi; Zhang, Lin; Ma, Qianqun; Wu, Chong - In: Research in international business and finance 70 (2024) 2, pp. 1-16
Persistent link: https://www.econbiz.de/10015056831
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Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees
Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19
Persistent link: https://www.econbiz.de/10015065820
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How auditors identify and report key audit matters - an organizational routines perspective
Maroun, Warren; Duboisée de Ricquebourg, Alan - In: The British accounting review 56 (2024) 2, pp. 1-17
Persistent link: https://www.econbiz.de/10015062192
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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
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