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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 31 - 40 of 160
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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
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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
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An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14
Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing … nonfinancial assets. Key audit matters disclosed predominantly have a micro-level focus on core account-level issues. Differences …
Persistent link: https://www.econbiz.de/10014234904
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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
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Audit committee-auditor interlocking and disclosure of key audit matters
Lu, Xuran; Wu, Zige; Yu, LingFeng; Shi, Yong - In: Applied economics letters 32 (2025) 11, pp. 1583-1586
Persistent link: https://www.econbiz.de/10015444781
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The signaling effect of tone : the influence of key audit matters’ tone on bank lending decisions
Duan, Mingli - In: Finance research letters 76 (2025), pp. 1-11
Persistent link: https://www.econbiz.de/10015408839
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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
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The effect of key audit matters on the audit report lag : evidence from Jordan
Abdullatif, Modar; Alzebdieh, Rami; Ballour, Saeed - In: Journal of financial reporting & accounting : JFRA 23 (2025) 1, pp. 257-284
Persistent link: https://www.econbiz.de/10015418886
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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
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Reprint of: Key audit matters disclosures and informed traders
Rezaee, Zabihollah; Homayoun, Saeid - In: The British accounting review 57 (2025) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10015436248
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