... 12 06 2025 26 09 2025 22 12 2025 02 03 2026 23 04 2026 F62 M42 M48 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Key audit matters Audit quality Emerging economies It is the auditors’ economic self...

... Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Audit quality Social connection Key audit matters Predecessor and successor auditors National Natural Science Foundation of China 71902181 National Natural Science Foundation of China...

...Sara Al-Asmakh; Ahmed A. Elamer; Olayinka Uadiale Purpose This study aims to explore the impact of ownership structure and board composition on Key Audit Matter ( KAM ) disclosures in the Gulf Cooperation Council ( GCC ) region, where concentrated ownership and unique governance structures prevail...

...Haina Shi; Hongqi Yuan; Chi Zhang Purpose This study aims to investigate the factors influencing auditors’ decisions to disclose firm-specific information in key audit matters (KAMs) and the implications of such disclosures in the Chinese auditing context. While firm-specific information in KAMs...

... characteristics, material misstatements, audit opinions and key audit matters (KAM) [1] . Our empirical results, generally consistent with our expectations, suggest that auditor–AC communication: is positively associated with financial reporting quality, evidenced by decreased accrual earnings management...

...Shuling Chiang; Gary Kleinman; Picheng Lee Purpose The purpose of this study is to examine whether the required disclosure and the high frequency of key audit matters (KAMs) are likely to moderate the effect of higher credit risk on earnings quality. Design/methodology/approach This study uses...

...Qianqun Ma; Jianan Zhou; Qi Wang Purpose Using China’s key audit matters (KAMs) data, this study aims to examine whether negative press coverage alleviates boilerplate KAMs. Design/methodology/approach This study uses Levenshtein edit distance (LVD) to calculate the horizontal boilerplate...

...Hui Liu; Jiaqi Ning; Yue Zhang; Junrui Zhang Purpose In an effort to make audit reports more informative to users, the Public Company Accounting Oversight Board and the International Auditing and Assurance Standards Board adopted a standard that requires auditors to disclose key audit matters...

...-19 on the companies' annual financial statements and considered this impact as a key audit matters (KAM) in the reports issued and the factors that influenced their reporting. Design/methodology/approach The empirical research consists of a qualitative analysis of KAMs and a quantitative one...

... early evidence on whether auditors designed audit procedures to deal specifically with audit risks that arose due to the COVID-19 pandemic and on the extent and nature of those audit procedures. The study will help policymakers to better understand whether Key Audit Matters provided informational value...

...Mohamed Abdel Aziz Hegazy; Noha Mahmoud Kamareldawla Purpose This study aims to investigate how external auditors properly classify the requirements of ISA 701 for key audit matters (KAM) compared with an emphasis of matter or other matters (EOM) in ISA 706 and going concern (GC) in ISAs 706...

...Lan Anh Nguyen; Michael Kend Purpose The purpose of this study is to understand how the new reforms related to key audit matters (KAM) disclosures in Australia may have impacted audit quality by eliciting the perceptions of key stakeholders in the audit and assurance services market. Design...

...Weerapong Kitiwong; Naruanard Sarapaivanich Purpose This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality. Design/methodology/approach To answer...