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Keywords: Key audit matters
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (1): 42–56.
Published: 22 November 2022
... of COVID-19 on the reporting of key audit matters (KAMs) in audit reports of listed companies in New Zealand. The purpose of this paper is to address this issue. Design/methodology/approach A sample of 50 New Zealand listed companies was selected to compare the KAMs in 2019 (pre-COVID-19) and 2020...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (1): 79–95.
Published: 09 December 2020
...Chee Kwong Lau Purpose This study examines (1) the extent of key audit matters (KAMs) reported by auditors is related to accounting estimates, (2) whether measurement uncertainty and management bias affect auditors to do so and (3) whether the use of accounting estimates, given the measurement...
