...Maretno Agus Harjoto; Hu Dan Semba Purpose This study aims to examine the relationship between environmental, social and governance ( ESG ) and the adoption of key audit matters (KAMs) in Japan. It also investigates the implications of KAMs on audit and nonaudit fees, firms’ subsequent performance...

...Li Jen He; Faradillah Amalia Rivai Purpose This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature environment. Design/methodology/approach The authors used the unique...

...Zhiying Hu; Yan Li; Beixin Lin; Gary Kleinman Purpose The purpose of this study is to investigate the decision usefulness of key audit matters (KAMs) disclosures from the perspective of financial analysts. Design/methodology/approach Using data from two groups of Chinese-listed firms subject...