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Keywords: Key audit matters (KAMs)
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2024) 36 (3-4): 468–489.
Published: 09 September 2024
... of Chinese-text audit reports and the impact of key audit matter (KAM) disclosure requirements on this relationship. Design/methodology/approach This research adopts Taiwanese firms from 2010 to 2019 to investigate the association between earnings management and readability of Chinese-text audit reports...
Includes: Supplementary data
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2024) 36 (3-4): 277–296.
Published: 16 July 2024
...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...
