Search Results - subject:"Key Audit Matters"

Investor reactions to key audit matters : financial and non-financial contexts

Hoang, Hien; Moroney, Robyn; Phang, Soon-Yeow; Xiao, Xinning - In: Accounting and finance 63 (2023) 3, pp. 3325-3349

Persistent link: https://www.econbiz.de/10014375329

Goodwill impairment and key audit matters

Fronteira, Ines; Morais, Ana; Pinto, Inês - In: Cogent business & management 10 (2023) 2, pp. 1-17

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...

Persistent link: https://www.econbiz.de/10014505095

How do board features and auditor characteristics shape key audit matters disclosures? : evidence from emerging economies

Rahaman, Md Mustafizur; Karim, Md. Rezaul - In: China journal of accounting research : CJAR 16 (2023) 4, pp. 1-19

key audit matters (KAM) in annual reports from 2018 to 2021. Using ordinary least squares (OLS) regressions, the study …

Persistent link: https://www.econbiz.de/10014463536

Annual report inquiry letters, disclosure of key audit matters and audit fees : evidence from Chinese A-share listed companies

Li, Xiaoyu; Gou, Hongyao; Wang, Miao - In: Oeconomia Copernicana 14 (2023) 4, pp. 1303-1339

Persistent link: https://www.econbiz.de/10014521179

Value relevance of board attributes : the mediating role of key audit matter

Romlah Jaffar; Abu, Nor Asyiqin; Mohamat Sabri Hassan; … - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-21

audit matters (KAMs). KAM disclosure provides information about issues faced by external auditors in the auditing of a …' investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key …

Persistent link: https://www.econbiz.de/10014279900

The joint effect of investors' trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports

Xu, Xin; Ye, Fengying; Chen, Yasheng - In: China journal of accounting studies 11 (2023) 1, pp. 1-28

Accounting studies have inconsistent conclusions about whether including Key Audit Matters (KAM) improves the …

Persistent link: https://www.econbiz.de/10014316846

Disclosure of key audit matters : European listed companies' evidence on related parties transactions

Pasc, Lioara-Veronica; Hategan, Camelia-Daniela - In: International Journal of Financial Studies : open … 11 (2023) 3, pp. 1-12

The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area. The paper’s objective is to examine the nature of RPTs, identified by auditors as a key audit...

Persistent link: https://www.econbiz.de/10014420401

Is auditor-AC communication a good indicator of audit quality?

Wang, Jiawei; Wang, Yonghai - In: Managerial auditing journal 40 (2025) 3, pp. 245-277

Persistent link: https://www.econbiz.de/10015207210

Mandatory disclosure of key audit matters and the choice of earnings management

Chen, Xiaoqi; Li, Maoliang; Nduakoh, Dorcas; Yau, Ling … - In: Accounting and finance 65 (2025) 1, pp. 251-288

Persistent link: https://www.econbiz.de/10015387010

Do Key Audit Matters Signal Corporate Bankruptcy?

Elmarzouky, Mahmoud; Hussainey, Khaled; Abdelfattah, Tarek - In: Journal of Accounting and Management Information … 21 (2022) 3, pp. 315-334

Research Question - This paper aims to answer whether the Key Audit Matters (KAMs) Signaling Corporate Bankruptcy and …

Persistent link: https://www.econbiz.de/10015195915