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Keywords: Key audit matters
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Journal Articles
Sajead Mowafaq Alshdaifat, Mohamad Ali Abdul-Hamid, Mohammad Alhadab, Saidatunur Fauzi Saidin, Noor Hidayah Ab Aziz
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2025) 10 (3): 277–293.
Published: 23 April 2025
...Sajead Mowafaq Alshdaifat; Mohamad Ali Abdul-Hamid; Mohammad Alhadab; Saidatunur Fauzi Saidin; Noor Hidayah Ab Aziz Purpose This study examines the association between ISA 701 of Key Audit Matters (KAM) with accrual and real earning management practices pre and during the COVID-19 pandemic...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2025) 10 (1): 19–44.
Published: 12 August 2024
...Esraa Esam Alharasis Purpose The objective of this study is to present novel evidence regarding the impact of the Key Audit Matters (KAM) disclosure requirements of International Standard on Auditing – 701 (ISA) on the auditing profession concerning reimbursement costs in underdeveloped nations...
