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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 1 - 10 of 142
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The consequences of expanded audit reports for small and risky companies
Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - 2025
Persistent link: https://www.econbiz.de/10015376052
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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
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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
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The direct effect of the international standard on auditing : 701 requirements on audit profession concerning the reimbursement costs$dcase 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
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Are material ESG issues making their way into key audit matters? : an analysis of Colombian innovative companies
Narváez-Castillo, Viviana Patricia; García-Benau, … - In: Journal of innovation & knowledge : JIK 9 (2024) 4, pp. 1-16
, social, and governance (ESG) issues from companies' sustainability reports into the Key Audit Matters (KAMs) section …
Persistent link: https://www.econbiz.de/10015176899
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Does reduced boilerplate of KAMs indicate increased audit effort? : evidence from China
Ma, Qianqun; Wang, Qi; Wang, Kongwen; Wu, Chong - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-18
Persistent link: https://www.econbiz.de/10015323313
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Audit-firm serving experience heterogeneity and audit knowledge integration : evidence from the disclosure of key audit matters
Wang, Lin; Jia, Yuyan; Xiao, Tusheng; Yu, Yingmin - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20
' audit-firm serving experiences on the disclosure of key audit matters (KAMs). Auditors with more heterogeneous serving …
Persistent link: https://www.econbiz.de/10014580188
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Prospective evaluation of a new audit standard : expert rhetoric and flexibility in cost-benefit analysis
Donahue, Stephanie; Malsch, Bertrand - In: Contemporary accounting research : the journal of the … 41 (2024) 4, pp. 2075-2098
Persistent link: https://www.econbiz.de/10015156994
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Aligning disclosure requirements for managerial assessments of going concern risk : initial evidence from New Zealand
Grosse, Matthew; Scott, Tom; Zang, Zeting - In: Accounting and finance 64 (2024) 2, pp. 1525-1547
Persistent link: https://www.econbiz.de/10015164417
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Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees
Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19
Persistent link: https://www.econbiz.de/10015065820
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