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Keywords: Key audit matters
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2025) 37 (2): 209–242.
Published: 07 March 2025
...Wenhui Lin; Lina (Zixuan) Li; Leye (Leonard) Li; David Hay Purpose This study aims to examine the determinants of disclosing repetitive year-to-year key audit matters (KAMs) content by auditors for a client and whether repetitive KAMs content is indicative of lower audit effort. Design...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2019) 31 (1): 110–132.
Published: 18 March 2019
... of IAASB’s new auditor reporting model, which became effective for audits of financial statements for fiscal year ends on or after 15 December 2016. The new auditor reporting model requires listed firms to disclose key audit matters (“KAMs”) and the name of the engagement partner on the auditor’s report...
