Search Results - subject:"Key audit matter"

The association between audit firm attributes and key audit matters readability

Hussin, Norazian; Mohd Fairuz Md Salleh; Azlina Ahmad; … - In: Asian journal of accounting research 8 (2023) 4, pp. 322-333

Persistent link: https://www.econbiz.de/10014530379

Regulation risk and the quality of key audit matters : an analysis based on the auditor's disclosing motivation

Fu, Yidi; Lv, Xianpei; Zheng, Tianjiao - In: Applied economics 57 (2025) 38, pp. 5910-5923

Persistent link: https://www.econbiz.de/10015443379

The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting

Honkamäki, Tuomas; Mättö, Markus; Teittinen, Henri - In: International journal of auditing : IJA 26 (2022) 3, pp. 354-370

Persistent link: https://www.econbiz.de/10013329800

Does audit regulation improve corporate decision making? : evidence from the disclosure of tax-related key audit matters

Lei, Lijun; Shu, Sydney Qing - In: Journal of business finance & accounting : JBFA 51 (2024) 7/8, pp. 2055-2092

Persistent link: https://www.econbiz.de/10015127392

The determinants of linguistic features in key audit matters : empirical evidence from Europe

Küster, Stephan - In: International journal of auditing : IJA 28 (2024) 3, pp. 582-614

Persistent link: https://www.econbiz.de/10014635135

Does differentiated key audit matter in unqualified audit reports indicate increased financial misstatement risk? : evidence from China

Ma, Qianqun; Zhou, Jianan; Wang, Kongwen; Wang, Qi - In: Asia-Pacific journal of financial studies 52 (2023) 4, pp. 645-672

Persistent link: https://www.econbiz.de/10014335541

Audit partners' gender and time variances of key audit matters

Bepari, Md Khokan; Mollik, Abu Taher - In: Managerial auditing journal 38 (2023) 7, pp. 1187-1214

Persistent link: https://www.econbiz.de/10014429706

Impact of information technology on audit quality : European listed companies' evidence

Crucean, Andreea Claudia; Hategan, Camelia-Daniela - In: Contemporary studies of risks in emerging technology, part B, (pp. 327-339). 2023

Audit Matter (KAM) and what was the approach in assessing this issue. Method: The sample consists of companies listed on the … the financial auditors considered the impact of information technology on the financial statements of companies as a Key …

Persistent link: https://www.econbiz.de/10014326255

The role of key audit matters in assessing auditor liability: evidence from auditor and non-auditor evaluators

Thanyawee Pratoomsuwan; Yolrabil, Orapan - In: Asian journal of business and accounting : AJBA 13 (2020) 1, pp. 35-64

Persistent link: https://www.econbiz.de/10012257580

Auditor's reporting in the Dutch market of public interest entities : exploring new developments in a diverse market

Woudenberg, Jan; Hel, Lisette E. C. J. M. van der; … - In: Accounting in Europe 18 (2021) 2, pp. 249-273

Persistent link: https://www.econbiz.de/10012597186