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  • Search: subject:"Key Audit Matters"
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Year of publication
Subject
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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
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Undetermined 79 Free 46 CC license 13
Type of publication
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Article 142
Type of publication (narrower categories)
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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 1
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Language
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English 125 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 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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Published in...
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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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Source
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ECONIS (ZBW) 130 EconStor 9 Other ZBW resources 2 RePEc 1
Showing 31 - 40 of 142
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How difficult is to understand the extended audit report?
Parte, Laura; Camacho-Miñano, María-Del-Mar; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-25
' pressure. Few years ago, auditors of listed companies in Europe have had to break down firms' risks using the Key Audit Matters …
Persistent link: https://www.econbiz.de/10014505576
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Matters may matter: The disclosure of key audit matters in the Middle East
Mah'd, Osama A.; Mardini, Ghassan H. - In: Cogent Economics & Finance 10 (2022) 1, pp. 1-20
The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the …
Persistent link: https://www.econbiz.de/10015074170
Saved in:
Cover Image
How difficult is to understand the extended audit report?
Parte, Laura; Camacho-Miñano, María-del-Mar; … - In: Cogent business & management 9 (2022) 1, pp. 1-25
' pressure. Few years ago, auditors of listed companies in Europe have had to break down firms' risks using the Key Audit Matters …
Persistent link: https://www.econbiz.de/10014435999
Saved in:
Cover Image
The market impact of new auditing standards in China
Wu, Xiancong; Skolnik, Richard; Luo, Hongxiu - In: International journal of finance & banking studies : JJFBS 11 (2022) 1, pp. 53-68
Persistent link: https://www.econbiz.de/10012804723
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Matters may matter : the disclosure of key audit matters in the Middle East
Mah’d, Osama A.; Mardini, Ghassan H. - In: Cogent economics & finance 10 (2022) 1, pp. 1-20
The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the …
Persistent link: https://www.econbiz.de/10013373079
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Content analysis of audit reports in stock indices EURONEXT 100 vs BIST 100
Yalçın, Neriman - In: Istanbul business research 51 (2022) 2, pp. 433-458
The purpose of this study is to comparatively investigate the content analysis of the audit reports of the Turkish BIST 100 index and the EURONEXT 100 companies, one of the European stock indexes. In this context, the independent audit reports of the companies included in the EURONEXT 100 and...
Persistent link: https://www.econbiz.de/10014330244
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The determinants and impact of key audit matters disclosure in the auditor's report
Al Lawati, Hidaya; Hussainey, Khaled - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-18
We investigate the determinants of key audit matters (KAMs) in the auditor's report. In particular, we examine the …
Persistent link: https://www.econbiz.de/10013463762
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Does the audit committee member's accounting experience associated with key audit matter types?
Aboud, Ahmed; Elbardan, Hany; El-Helaly, Moataz; Kotb, Amr - In: Review of quantitative finance and accounting 63 (2024) 2, pp. 753-780
Persistent link: https://www.econbiz.de/10015178430
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Valuation specialists and value relevance of fair value measurements : evidence from international banks
Bu, Chen; Zhang, Yuyu; Yao, Daifei - In: Journal of international accounting research 23 (2024) 3, pp. 1-27
Persistent link: https://www.econbiz.de/10015135034
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Does the expanded audit report enhance the efficient use of accounting information?
Li, Kuei-Fu; Liao, Yi-Ping - In: Journal of international accounting research 23 (2024) 3, pp. 99-124
Persistent link: https://www.econbiz.de/10015135043
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