Purpose - This article presents a literature review of 37 empirical studies on key audit matter (KAM) disclosure in the audit opinion. Design/methodology/approach – The study covers a structured literature review on KAM disclosure. Furthermore, the limitations of former studies and useful...

Purpose: This study focusses on audit committees' financial and industry expertise and their impact on the readability of key audit matters (KAM).Design/methodology/approach: Analyses were conducted with data on a sample of UK listed companies for the fiscal years of 2014–2017 (i.e. 1,319...

Based on the stakeholder-agency theory, this study empirically investigates the impact of environmental, social, governance, and sustainable economic performance (ESGEP) on financial performance (FP). We rely on a sample from the German DAX30, MDAX, and TecDAX stock indices from 2008 to 2017. In...

Although principal-agent theory has gained a prominent place in research, its negative image of self-serving managers is frequently criticised. Consequently, scholars advocate the utilization of positive management theories, such as stewardship theory. This paper reviews the literature of both...

The purpose of this paper is the link between women on management board and the value relevance of fair value accounting according to IFRS 13. The empirical quantitative study covers a sample of German companies listed at the Prime Standard of the Frankfurt Stock Exchange for the business years...

Goodwill accounting standards, according to International Financial Reporting Standard 3 (IFRS 3) and International Accounting Standard 36 (IAS 36), oblige firms to describe the circumstances that form the basis of the annual impairment testing. We observe that managers' interpretation or...

This paper investigates the relationship between the percentage of women on audit committees (WOAC) in UK firms and the auditors' disclosures on key audit matters (KAM) from 2014 to 2015. The results show that firms with a higher percentage of WOAC have higher readability of KAM disclosures as...

This literature review evaluates empirical studies which concentrate on economic effects on joint audits from an international perspective. We briefly introduce the theoretical and empirical joint audit framework that comprises an adequate structure of the state-of-the-art of empirical research...

The role of European businesses in addressing environmental issues and climate change has taken center stage with the European Green Deal. With increasing attention to the effect of board gender diversity (BGD) on firms’ environmental performance, the question arises whether BGD has any...

This article is a literature review that covers quantitative empirical research on the association between corporate social responsibility and corporate tax avoidance. We conduct a structured literature review and evaluate the empirical-quantitative results with regard to the CSR-tax avoidance...