...Hu Dan Semba; Yoshinori Shimada Purpose This study aims to investigate the economic consequences of increased information disclosure from the disclosure of key audit matters (KAMs) in audit reports, particularly on firms’ cost of capital (measured as the implied cost of equity). This study also...

...Modar Abdullatif; Rami Alzebdieh; Saeed Ballour Purpose This paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by an audit firm in Jordan is related to the length of its ARL...

...Saeed Rabea Baatwah Purpose In response to the users of financial statements’ need for better communication value from audit reports, auditors are required to expand the format and content of their reports. This paper aims to investigate the heterogeneity of key audit matters (KAM) for big4 audit...