Search Results - subject:"Key Audit Matters"

The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion : evidence from Chinese listed firms

Hu, Zhiying; Li, Yan; Lin, Beixin; Kleinman, Gary - In: Managerial auditing journal 38 (2023) 3, pp. 288-313

Persistent link: https://www.econbiz.de/10014228858

Auditors' response to regulators during COVID-19 : disclosures of key audit matters

Rainsbury, Elizabeth; Bandara, Saman; Perera, Ahesha - In: Asian review of accounting 31 (2023) 1, pp. 42-56

Persistent link: https://www.econbiz.de/10014230228

Key audit matters and insider trading profitability : evidence from China

Liu, Hui; Chang, Yufan; Zuo, Man - In: Journal of contemporary accounting & economics 19 (2023) 3, pp. 1-21

Persistent link: https://www.econbiz.de/10014483017

Audit partner attributes and key audit matters readability

Mwintome, Gordon; Agana, Joseph Akadeagre; Zamore, Stephen - In: Journal of Applied Accounting Research 25 (2023) 3, pp. 623-649

key audit matters (KAMs) disclosed in the audit reports. Specifically, the authors examine how the readability of KAMs is …

Persistent link: https://www.econbiz.de/10015348563

Key audit matters for production-to-order industry and conservatism

In, Chang-yeol; Kim, Taeheung; Park, Sambock - In: International Journal of Financial Studies 8 (2020) 1, pp. 1-18

In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting …, auditors should publicly disclose key audit matters that had been internally judged in the past. In cases where these are …

Persistent link: https://www.econbiz.de/10013200252

Key audit matters for production-to-order industry and conservatism

In, Chang-yeol; Kim, Taeheung; Park, Sambock - In: International Journal of Financial Studies : open … 8 (2020) 1/5, pp. 1-18

Persistent link: https://www.econbiz.de/10012168956

Audit committee effectiveness and key audit matters

Nor Asyiqin Abu; Romlah Jaffar - In: Asian journal of accounting & governance 14 (2020), pp. 1-12

Persistent link: https://www.econbiz.de/10012543872

Isa 701 and materiality disclosure as methods to minimize the audit expectation gap

Iwanowicz, Tomasz; Iwanowicz, Bartłomiej - In: Journal of Risk and Financial Management 12 (2019) 4, pp. 1-20

Purpose: The main purpose of this paper is to determine how particular audit firms deal with ISA 701 requirements and the society expectations towards reporting the materiality levels. Additionally, the aim of this paper is to range the assertions in terms of the frequency of their occurrence....

Persistent link: https://www.econbiz.de/10012611222

Isa 701 and materiality disclosure as methods to minimize the audit expectation gap

Iwanowicz, Tomasz; Iwanowicz, Bartłomiej - In: Journal of risk and financial management : JRFM 12 (2019) 4/161, pp. 1-20

Persistent link: https://www.econbiz.de/10012171455

Sustainable corporate governance and new auditing issues : a preliminary empirical evidence on key audit matters

Fera, Pietro; Pizzo, Michele; Vinciguerra, Rosa; … - In: Corporate governance : international journal of … 22 (2022) 1, pp. 194-211

Persistent link: https://www.econbiz.de/10012939833