Search Results - subject:"Key Audit Matters"

The implementation of the KAM reforms in Saudi Arabia : stakeholder perspectives on the audit expectations gap

Al Qahtani, Saeed; Duc Hong Thi Phan; Kend, Michael; … - In: International journal of auditing : IJA 29 (2025) 2, pp. 243-259

Persistent link: https://www.econbiz.de/10015375222

The consequences of expanded audit reports for small and risky companies

Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 576-614

Persistent link: https://www.econbiz.de/10015376052

Analysis of non-English key audit matters : do key audit matters influence investor sentiment?

Weerapong Kitiwong; Erboon Ekasingh; Naruanard Sarapaivanich - In: Journal of international accounting, auditing and taxation 58 (2025), pp. 1-16

Persistent link: https://www.econbiz.de/10015439486

The direct effect of the international standard on auditing : 701 requirements on audit profession concerning the reimbursement costs : case study of Jordanian finance industry

Alharasis, Esraa Esam - In: Asian journal of accounting research 10 (2025) 1, pp. 19-44

Persistent link: https://www.econbiz.de/10015402882

Fresh-look effect of audit firm and audit partner rotations? : evidence from European key audit matters

Federsel, Florian Philipp - In: International journal of auditing : IJA 29 (2025) 1, pp. 160-187

Persistent link: https://www.econbiz.de/10015337398

Audit report lag and key audit matters in Australia

Rahaman, Md Mustafizur; Bhuiyan, Md. Borhan Uddin - In: International journal of disclosure and governance 22 (2025) 2, pp. 532-554

Persistent link: https://www.econbiz.de/10015463855

Does ESG rating divergence affect the disclosure behavior of key audit matters?

Li, Jiaojiao; Zhang, Ying - In: International review of economics & finance : IREF 103 (2025), pp. 1-15

Persistent link: https://www.econbiz.de/10015515568

Fresh‐look effect of audit firm and audit partner rotations? Evidence from European key audit matters

Federsel, Florian Philipp - In: International Journal of Auditing 29 (2024) 1, pp. 160-187

that audit firm rotations are associated with considerable changes in key audit matters, suggesting the existence of a …

Persistent link: https://www.econbiz.de/10015331760

Do audit firm and audit committee characteristics influence the reporting of key audit matters? Evidence from Palestine

Joudeh, Noor; Aqel, Saher - In: Cogent Business & Management 11 (2024) 1, pp. 1-18

key audit matters (KAMs) in the audit report of firms listed on the Palestine Exchange (PEX). The study employs a content …

Persistent link: https://www.econbiz.de/10015457060

Auditing standards reform in 2016 and going-concern audits

Zeng, Yamin; Ma, Baochun - In: China journal of accounting studies 12 (2024) 3, pp. 662-692

This paper examines the issuance and accuracy of going-concern audit opinions after China's auditing standards reform in 2016. We find that auditors are more likely to issue a going-concern opinion after the reform and Type II errors (retaining the false) decrease while Type I errors (discarding...

Persistent link: https://www.econbiz.de/10015438326