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It's a matter of style : the role of audit firms and audit partners in key audit matter reporting
Rousseau, Linette M.; Zehms, Karla M. - In: Contemporary accounting research : the journal of the … 41 (2024) 1, pp. 529-561
Persistent link: https://www.econbiz.de/10014518432
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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
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The CLERP 9 audit reforms : benefits and costs through the eyes of regulators, standard setters and Audit service suppliers
Houghton, Keith A.; Kend, Michael; Jubb, Christine - In: Abacus : a journal of accounting, finance and business … 49 (2013) 2, pp. 139-160
Persistent link: https://www.econbiz.de/10009769229
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Does client importance affect key audit matters reporting? : New Zealand evidence
Ji, Ruoyu; Li, Zixuan; Li, Leonard Leye; Monroe, Gary S. - In: Pacific accounting review 36 (2024) 3/4, pp. 277-296
Persistent link: https://www.econbiz.de/10015127415
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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
' expanded reporting requirements in a South African context. …
Persistent link: https://www.econbiz.de/10014234904
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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
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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
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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
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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
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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