Regulation risk and the quality of key audit matters: an analysis based on the auditor’s disclosing motivation
Sign Up to like & getrecommendations! Published in 2024 at "Applied Economics"
DOI: 10.1080/00036846.2024.2372479
Abstract: ABSTRACT This research investigates the effect of regulatory risk on the quality of key audit matters (KAMs) through the lens of the auditors’ motivations. Employing STATA to conduct regression analysis on data encompassing 22,075 firm-year… read more here.
Keywords: quality; risk; key audit; risk quality ... See more keywords
Key audit matters and restatement of financial statements: evidence from an emerging economy
Sign Up to like & getrecommendations! Published in 2024 at "Journal of Financial Reporting and Accounting"
DOI: 10.1108/jfra-05-2024-0311
Abstract: Purpose This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement restatement process. Design/methodology/approach This study aims to examine the… read more here.
Keywords: audit matters; financial statements; key audit; restatement financial ... See more keywords
Key audit matters’ tone and audit opinions: genuine or strategic disclosure
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DOI: 10.1108/maj-06-2024-4357
Abstract: This study aims to examine the prevalence of logical inconsistencies between key audit matters (KAMs) and audit opinions in Chinese audit reports and their impact on investor trust as they may undermine the credibility of… read more here.
Keywords: audit matters; audit opinions; tone kams; key audit ... See more keywords