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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 71 - 80 of 142
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The impact of auditor rotation on key audit matters (KAM) : evidence from the listed Portuguese companies
Rodrigues, Maria Albertina Barreiro; Martinho, Carla; … - In: Accounting and financial reporting challenges for …, (pp. 235-259). 2023
Persistent link: https://www.econbiz.de/10014308991
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Disclosure of key audit matters (KAMs) in financial reporting : evidence from an emerging economy
Rahaman, Md Mustafizur; Hossain, Md. Moazzem; Bhuiyan, … - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 666-702
Persistent link: https://www.econbiz.de/10014311820
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Disclaimer effect of key audit matters in China : negative press coverage and boilerplate
Ma, Qianqun; Zhou, Jianan; Wang, Qi - In: Managerial auditing journal 38 (2023) 4, pp. 354-388
Persistent link: https://www.econbiz.de/10014276899
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Audit committee characteristics and Key Audit Matters (KAMs) disclosures
Bepari, Md Khokan - In: The journal of corporate accounting & finance 34 (2023) 1, pp. 152-172
Persistent link: https://www.econbiz.de/10014279420
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What underlies key audit matters? : Evidence from Taiwan
Liang, Shao-Huai; Hsieh, Yu-Ting; Lin, Hsuan-Chu; … - In: Review of quantitative finance and accounting 60 (2023) 3, pp. 1243-1258
Persistent link: https://www.econbiz.de/10014291803
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How do auditor rotations affect key audit matters? : archival evidence from South African audits
Duboisée de Ricquebourg, Alan; Maroun, Warren - In: The British accounting review : the journal of the … 55 (2023) 2, pp. 1-19
Persistent link: https://www.econbiz.de/10014284667
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Zur Lesbarkeit von Key Audit Matters : eine empirische Untersuchung zu den Bestätigungsvermerken der HDAX-Unternehmen
Quick, Reiner; Pappert, Nicolas; Rose, Jonas - In: WPg : Kompetenz schafft Vertrauen 76 (2023) 15/16, pp. 844-851
Persistent link: https://www.econbiz.de/10014319258
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Berichterstattung über Covid-19 : eine Analyse der Bestätigungsvermerke der DAX 40-Unternehmen in den Jahren 2020 und 2021
Aschfalk-Evertz, Agnes - In: IRZ : Zeitschrift für internationale Rechnungslegung 18 (2023) 7/8, pp. 337-343
Persistent link: https://www.econbiz.de/10014319679
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The Power of words : an empirical analysis of the communicative value of extended auditor reports
Seebeck, Andreas; Kaya, Devrimi - In: The European accounting review 32 (2023) 5, pp. 1185-1215
Persistent link: https://www.econbiz.de/10014583125
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The effect of key audit matters reviewing on loan approval decisions?
Yao, Jie; Su, Shengqi; Liu, Shanmin - In: Finance research letters 58 (2023) 2, pp. 1-10
Persistent link: https://www.econbiz.de/10014584554
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