...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...

...Mohsen Anwar Abdelghaffar Saleh; Dejun Wu Purpose This study aims to investigate whether and how the disclosure of key audit matters (KAMs) or critical audit matters (CAMs) affects stock market reaction by examining the association between goodwill-related KAMs and stock price crash risk ( SPCR...

...Anas Rasheed Bajary; Rohami Shafie; Azharudin Ali; Saeed Awadh Bin-Nashwan; Arina Rus Zahira Rusli Purpose This study aims to investigate the effect of key audit matters (KAM) and female chief financial officers (FCFOs) on audit report lag (ARL). It also sought to examine the moderating role...

...Nguyen Vinh Khuong; Doan Thi Ngoc Anh; Pham Minh Nhu; Tai Vu Tran Trong; Nguyen Thi Kieu Trang; Dang Hoang Kha Thy Purpose This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement...

...Hosam Moubarak; Ahmed A. Elamer Purpose This study aims to explore the auditors’ responses to the COVID-19 pandemic in Egypt, with a focus on how their demographic characteristics – specifically gender, work experience and audit firm size – affect their ability to identify key audit matters (KAMs...

... behavior of management (Zhi and Kang, 2021). 25 03 2023 06 10 2023 14 11 2023 22 01 2024 23 01 2024 © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Audit fees Key audit matters Audit report lags Critical audit...

...Peter Murphy; Craig McLaughlin; Ahmed A. Elamer Purpose The purpose of this study is to analyze the influence of the COVID-19 pandemic on audit fees and the reporting of key audit matters (KAMs). Additionally, this study also looks into potential differences in the behavior of male and female...

...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...