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Keywords: KAMs
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Journal Articles
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance
Available to Purchase
International Journal of Accounting and Information Management (2024) 32 (3): 447–474.
Published: 25 January 2024
...Saeed Rabea Baatwah; Khaled Hussainey Purpose This study aims to examine how new regulation changes for the auditor’s report, so-called key audit matters (KAMs), influence tax avoidance. Design/methodology/approach This study uses data from firms listed on the Omani capital market over...
Journal Articles
The key audit matters and the audit cost: does governance matter?
Available to Purchase
International Journal of Accounting and Information Management (2023) 31 (1): 195–217.
Published: 14 December 2022
...Mahmoud Elmarzouky; Khaled Hussainey; Tarek Abdelfattah Purpose This paper aims to investigate the relationship between key audit matters (KAMs) and audit costs and whether board size and independence affect this relationship. Furthermore, this paper examines the moderating effect of corporate...
