...Ruoyu Ji; Lina Li; Leonard Leye Li; Gary S. Monroe Purpose This study aims to examine the relation between a client’s relative economic importance to its auditor and the number of key audit matters (KAMs) reported in the expanded audit report. Design/methodology/approach The authors measure...

... Publishing Limited Licensed re-use rights only Corporate governance Thailand Audit report Key audit matter Industry effect Financial reporting in Southeast Asian countries has been perceived to be of lower quality than in Western countries, due largely to ownership concentration and lax...

...Hong Li; David Hay; David Lau Purpose Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes...