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Accounting in Europe Volume 19, 2022 - Issue 3
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Articles

Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence

Md Khokan Bepari* Holmes Institute, Higher Education Division, Brisbane, AustraliaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0001-6064-3110
ORCID Icon,
Abu Taher Mollik** Canberra Business School, University of Canberra, Canberra, AustraliaORCID Iconhttps://orcid.org/0000-0002-2730-3859
ORCID Icon,
Shamsun Nahar† Griffith Business School, Griffith University, Brisbane, Australia
&
Mohammad Nazrul Islam‡ Department of Accounting, Anderson School of Management, University of New Mexico, Albuquerque, NM, USA
Pages 397-422 | Published online: 21 Apr 2022

Citations (3)

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Read on this site (1)

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 (2)

Karen-Ann M. Dwyer, Niamh M. Brennan & Collette E. Kirwan. (2023) Disclosure of auditor risk assessments in expanded audit reports. Journal of Applied Accounting Research.
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Md Khokan Bepari. (2022) Audit committee characteristics and Key Audit Matters (KAMs) disclosures. Journal of Corporate Accounting & Finance 34:1, pages 152-172.
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