Are All Auditors the Same? KAM Topic Selection and Audit Procedure Choices in the United Kingdom
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DOI: 10.2308/jiar-2023-040
Abstract: We investigate whether and how audit partners differ in the auditing of key audit matters (KAMs) in expanded audit reports in the United Kingdom. Using hand-collected audit report data and manual categorization, we first present… read more here.
Keywords: kam topic; audit; united kingdom; selection audit ... See more keywords