https://orcid.org/0000-0003-4434-617X
Citations (42)
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Read on this site (4)
Xin Xu, Fengying Ye & Yasheng Chen. (2023) The joint effect of investors’ trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports. China Journal of Accounting Studies 11:1, pages 1-28.
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Laura Parte, María-Del-Mar Camacho-Miñano, María-Jesús Segovia-Vargas & Yolanda Pérez-Pérez. (2022) How difficult is to understand the extended audit report?. Cogent Business & Management 9:1.
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Md Khokan Bepari, Abu Taher Mollik, Shamsun Nahar & Mohammad Nazrul Islam. (2022) Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence. Accounting in Europe 19:3, pages 397-422.
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Fekadu Agmas Wassie & László Péter Lakatos. Key audit matters disclosure: do they reveal construction firm’s risk of financial distress? Evidence from Ethiopia. International Journal of Construction Management 0:0, pages 1-9.
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Articles from other publishers (38)
Weerapong Kitiwong, Erboon Ekasingh & Naruanard Sarapaivanich. (2023) The new audit report with key audit matters: Lessons from Thailand's first implementation. Accounting & Finance.
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Qianqun Ma, Jianan Zhou, Kongwen Wang & Qi Wang. (2023) Does Differentiated Key Audit Matter in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk? Evidence from China*. Asia-Pacific Journal of Financial Studies.
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Md Mustafizur Rahaman, Md Moazzem Hossain & Md. Borhan Uddin Bhuiyan. (2022) Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy. Journal of Accounting in Emerging Economies 13:3, pages 666-702.
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David Hay, Noel Harding, Chris Gan, Irene Ge, Linh Ho, Dinithi Ranasinghe, Harj Singh, Nigar Sultana & Shan Zhou. (2023)
Comments of the
AFAANZ
Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure
. Accounting & Finance.
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Nora Muñoz-Izquierdo, José Manuel Jiménez Mazarío & María-del-Mar Camacho-Miñano. (2023) Zombie firms and disclosures in the expanded audit report. Review of Managerial Science.
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Qianqun Ma, Jianan Zhou & Qi Wang. (2022) Disclaimer effect of key audit matters in China: negative press coverage and boilerplate. Managerial Auditing Journal 38:4, pages 354-388.
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María-del-Mar Camacho-Miñano, Nora Muñoz-Izquierdo, Morton Pincus & Patricia Wellmeyer. (2023) Are key audit matter disclosures useful in assessing the financial distress level of a client firm?. The British Accounting Review, pages 101200.
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Alan Duboisée de Ricquebourg & Warren Maroun. (2023) How do auditor rotations affect key audit matters? Archival evidence from South African audits. The British Accounting Review 55:2, pages 101099.
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Valerie Li & Yan Luo. (2023) Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States. Advances in Accounting 60, pages 100641.
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Dusan Ecim, Warren Maroun & Alan Duboisee de Ricquebourg. (2023) An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020. South African Journal of Business Management 54:1.
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Modar Abdullatif, Rami Alzebdieh & Saeed Ballour. (2023) The effect of key audit matters on the audit report lag: evidence from Jordan. Journal of Financial Reporting and Accounting.
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Tobias Carlé, Nicolas Pappert & Reiner Quick. (2023) Text similarity, boilerplates and their determinants in key audit matters disclosure. Corporate Ownership and Control 20:2, pages 49-62.
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Florian Federsel & Sven Hörner. (2023) Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes. SSRN Electronic Journal.
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Stephan Küster, Tobias Steindl & Max Goettsche. (2023) The Informational Content of Key Audit Matters: Evidence from Using Artificial Intelligence in Textual Analysis. SSRN Electronic Journal.
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Andreas Seebeck. (2023) Back to Where it Started? — Do Expanded Audit Reports Become Sticky and Boilerplate Over Time?. SSRN Electronic Journal.
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Hien Hoang, Robyn Moroney, Soon‐Yeow Phang & Xinning Xiao. (2022) Investor reactions to key audit matters: Financial and non‐financial contexts. Accounting & Finance.
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Alpaslan YAŞAR & Neriman YALCİN. (2022) BİST ŞİRKETLERİ DENETÇİ RAPORLARININ KİLİT DENETİM KONULARINA UYGULANAN DENETİM PROSEDÜRLERİ SONUÇLARINA İŞARET EDİLMESİ YÖNÜNDEN İNCELENMESİExamination of BIST Companies Auditor’s Reports to Indicate the Results of Audit Procedures Applied to Key Audit Matters. International Journal of Management Economics and Business.
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Dongmin Kong, Mianmian Ji & Shasha Liu. (2022) Does the mandatory disclosure of audit information affect analysts' information acquisition?. International Review of Financial Analysis 83, pages 102281.
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Sezen ULUDAĞ. (2022) Raporlama Süreçlerinde Değer Yaratımı Açısından Kilit Denetim Konuları: BIST-30 Şirketleri Üzerine Bir Araştırma. Anadolu Üniversitesi Sosyal Bilimler Dergisi 22:3, pages 885-910.
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Karen-Ann M. Dwyer, Niamh M. Brennan & Collette E. Kirwan. (2022) Audit Materiality and Audit Effort: Evidence From Materiality Benchmarks. Accounting, Finance & Governance Review 29.
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Paul J. Coram, Yi (Dale) Fu, Mukush Garg, Noel Harding, David C. Hay, Mohammad Jahanzeb Khan, Nora Muñoz‐Izquierdo, Ashna Prasad, Nigar Sultana & Jamie Tong. (2022)
Comments of the
AFAANZ
auditing and assurance standards committee on proposed international standard on auditing
ISA
for
LCE
. Accounting & Finance 62:3, pages 4219-4244.
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Mohamed Abdel Aziz Hegazy, Rasha El-Haddad & Noha Mahmoud Kamareldawla. (2022) Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting. Managerial Auditing Journal 37:7, pages 908-933.
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Jale SAĞLAR & İsa KILIÇ. (2022) A Descriptive Content Analysis of Key Audit Matters in the Independent Audit Report. Gaziantep University Journal of Social Sciences 21:3, pages 1471-1493.
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Tuomas Honkamäki, Markus Mättö & Henri Teittinen. (2022) The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting. International Journal of Auditing 26:3, pages 354-370.
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Mahmoud Elmarzouky, Khaled Hussainey, Tarek Abdelfattah & Atm Enayet Karim. (2022) Corporate risk disclosure and key audit matters: the egocentric theory. International Journal of Accounting & Information Management 30:2, pages 230-251.
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Sau Yu Ong, Robyn Moroney & Xinning Xiao. (2021) How do key audit matter characteristics combine to impact financial statement understandability?. Accounting & Finance 62:1, pages 805-835.
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Xiancong Wu, Richard Skolnik & Hongxiu Luo. (2022) The Market Impact of New Auditing Standards in China. International Journal of Finance & Banking Studies (2147-4486) 11:1, pages 53-68.
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Vlad‐Andrei Porumb, Yasemin Zengin‐Karaibrahimoglu, Gerald J. Lobo, Reggy Hooghiemstra & Dick Waard. (2021) Expanded Auditor's Report Disclosures and Loan Contracting*. Contemporary Accounting Research 38:4, pages 3214-3253.
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Iain Clacher, Beatriz Garcia Osma, Elvira Scarlat & Karin Shields. (2021) Do commonalities facilitate private information channels? Evidence from common gender and insider trading. Journal of Corporate Finance 70, pages 102062.
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Antti Rautiainen, Jani Saastamoinen & Kati Pajunen. (2021) Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland. Managerial Auditing Journal 36:3, pages 386-404.
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Estibaliz Goicoechea, Fernando Gómez-Bezares & José Vicente Ugarte. (2021) Improving Audit Reports: A Consensus between Auditors and Users. International Journal of Financial Studies 9:2, pages 25.
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Chee Kwong Lau. (2020) Measurement uncertainty and management bias in accounting estimates: the perspective of key audit matters reported by Chinese firms' auditors. Asian Review of Accounting 29:1, pages 79-95.
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Tobias Carlé, Nicolas Pappert & Reiner Quick. (2022) Text Similarity, Boilerplates and their Determinants in Key Audit Matters Disclosure. SSRN Electronic Journal.
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Ahmed Ahmed Elamer, Tarek Abdelfattah, Mohamed Elmahgoub & Collins G. Ntim. (2020) Extended audit report, auditor disclosure tone and cost of debt: Evidence from the UK. SSRN Electronic Journal.
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Jeff Zeyun Chen, Anastasios Elemes, Ole-Kristian Hope & Aaron Yoon. (2021) Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting. SSRN Electronic Journal.
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Elizabeth F. Gutierrez, Miguel Minutti-Meza, Kay Tatum & Maria Vulcheva. (2021) Consequences of the expanded audit report for small and high-risk companies: Evidence from the United Kingdom’s Alternative Investment Market. SSRN Electronic Journal.
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María-del-Mar Camacho-Miñano, Nora Muñoz-Izquierdo, Morton P.K. Pincus & Patricia Wellmeyer. (2020) Are Key Audit Matter Disclosures Useful in Assessing Financial Distress?. SSRN Electronic Journal.
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Jin Ma, Paul J. Coram & Indrit Troshani. (2020) The Effect of Key Audit Matters and Uncertainty Disclosures on Auditors’ Accountability Perceptions and Fair Value Decisions. SSRN Electronic Journal.
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