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Keywords: Key audit matter
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Journal Articles
Journal of Applied Accounting Research (2020) 21 (4): 741–762.
Published: 30 June 2020
...Thanyawee Pratoomsuwan; Orapan Yolrabil Purpose This study examines the effects of key audit matter (KAM) disclosures in auditors' reports on auditor liability in cases of fraud and error misstatements using evaluators with audit experience. Design/methodology/approach The experiment...
