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Search: subject:"Key audit matters"
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Financial audit
35
Wirtschaftsprüfung
35
Financial statement audit
25
Jahresabschlussprüfung
25
key audit matters
23
Key audit matters
13
Berichtswesen
12
Reporting
12
Corporate Governance
7
Corporate disclosure
7
Corporate governance
7
Unternehmenspublizität
7
Dienstleistungsqualität
6
Service quality
6
audit quality
6
Aktiengesellschaft
5
China
5
Listed company
5
Key audit matters (KAMs)
4
Risikomanagement
4
Risk management
4
audit report
4
audit reports
4
Auditing standards
3
Executive board
3
IAASB
3
ISA 701
3
Key Audit Matters
3
Middle East
3
Prüfungsstandards
3
Standardisierung
3
Standardization
3
Vorstand
3
corporate governance
3
going concern
3
readability
3
Audit committee
2
Audit reports
2
Auditor characteristics
2
Board of Directors
2
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Online availability
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Free
46
CC license
13
Type of publication
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Article
46
Type of publication (narrower categories)
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Article in journal
36
Aufsatz in Zeitschrift
36
Article
9
Language
All
English
45
Undetermined
1
Author
All
Abdelfattah, Tarek
2
Camacho-Miñano, María-del-Mar
2
Duboisée de Ricquebourg, Alan
2
Elamer, Ahmed A.
2
Federsel, Florian Philipp
2
Hussainey, Khaled
2
In, Chang-yeol
2
Iwanowicz, Bartłomiej
2
Iwanowicz, Tomasz
2
Kim, Taeheung
2
Ma, Qianqun
2
Mardini, Ghassan H.
2
Maroun, Warren
2
Park, Sambock
2
Parte, Laura
2
Pinto, Inês
2
Pérez-Pérez, Yolanda
2
Romlah Jaffar
2
Segovia-Vargas, María-Jesús
2
Wang, Qi
2
Wu, Chong
2
Abu, Nor Asyiqin
1
Al Lawati, Hidaya
1
Al Qahtani, Saeed
1
Alghasham, Ola Mohammed A.
1
Alharasis, Esraa Esam
1
Barghathi, Yasser
1
Botez, Daniel
1
Brennan, Niamh
1
CORDOȘ, George Silviu
1
Camacho-Miñano, María-Del-Mar
1
Chen, Yasheng
1
Coram, Paul
1
Cordos, George-Silviu
1
Cordoş, George-Silviu
1
Donahue, Stephanie
1
Duc Hong Thi Phan
1
Dwyer, Karen-Ann M.
1
Ecim, Dusan
1
Elmahgoub, Mohamed
1
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International Journal of Financial Studies : open access journal
4
Journal of Accounting and Management Information Systems (JAMIS)
3
The British accounting review
3
Accounting and finance
2
China journal of accounting research : CJAR
2
Cogent Business & Management
2
Cogent business & management
2
International journal of auditing : IJA
2
Asian journal of accounting & governance
1
Asian journal of accounting research
1
China journal of accounting studies
1
Cogent Economics & Finance
1
Cogent economics & finance
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Emerging Markets Journal : EMAJ
1
International Journal of Auditing
1
International Journal of Financial Studies
1
International journal of finance & banking studies : JJFBS
1
International review of economics & finance : IREF
1
Istanbul business research
1
Journal of Risk and Financial Management
1
Journal of accounting & management information systems : JAMIS
1
Journal of applied accounting research
1
Journal of business ethics : JBE
1
Journal of innovation & knowledge : JIK
1
Journal of international accounting, auditing and taxation
1
Journal of risk and financial management : JRFM
1
Management Intercultural
1
Oeconomia Copernicana
1
Research in international business and finance
1
Review of quantitative finance and accounting
1
South African journal of business management
1
Studies and scientific researches / Faculty of Economic Sciences, Centre for Economic Studies and Research, "Vasile Alecsandri University of Bacau"
1
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ECONIS (ZBW)
36
EconStor
9
RePEc
1
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1
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
Saved in:
2
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
Saved in:
3
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
Saved in:
4
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
Saved in:
5
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
Saved in:
6
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
Saved in:
7
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
Saved in:
8
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
Saved in:
9
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
Saved in:
10
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
Saved in:
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