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Are key audit matter disclosures useful in assessing the financial distress level of a client firm?

Camacho-Miñano, María-del-Mar; Muñoz-Izquierdo, Nora; … - In: The British accounting review 56 (2024) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10015062203

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14

Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach:...

Persistent link: https://www.econbiz.de/10014234904

Implications of recent reforms to auditor reporting requirements in Australia

Rahaman, Md Mustafizur; Chand, Parmod - In: Meditari accountancy research 30 (2022) 2, pp. 373-394

Persistent link: https://www.econbiz.de/10013326650

Reportable irregularities and audit quality : insights from South Africa

Maroun, Warren - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 1, pp. 19-33

Persistent link: https://www.econbiz.de/10010510774

Bright lines vs. blurred lines : when do critical audit matters influence investors' perceptions of management's reporting credibility?

Ozlanski, Michael E. - In: Advances in accounting : a research annual 45 (2019) 100416, pp. 1-11

Persistent link: https://www.econbiz.de/10012064602

Audit reporting for going concern in Spain during the global financial crisis

Mareque, Mercedes; López-Corrales, Francisco; Pedrosa, … - In: Economic research 30 (2017) 1,1, pp. 154-183

Persistent link: https://www.econbiz.de/10012222208

Impact of auditor characteristics and COVID-19 pandemic on KAMs reporting

Hegazy, Mohamed Abdel Aziz; El-Haddad, Rasha; … - In: Managerial auditing journal 37 (2022) 7, pp. 908-933

Persistent link: https://www.econbiz.de/10013407329

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

How auditors identify and report key audit matters - an organizational routines perspective

Maroun, Warren; Duboisée de Ricquebourg, Alan - In: The British accounting review 56 (2024) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10015062192

Users of Corporate Reporting of Information : An Islamic Perspective

Ousama, Abdulrahman Anam - 2011

Purpose – The paper aims to identify the users of the Islamic corporate reporting (i.e. accounting information), in addition to the needs of such information. Design/methodology/approach – The paper has employed a conceptual framework of the Islamic corporate reporting based on a holistic...

Persistent link: https://www.econbiz.de/10013118262