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Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives

Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik
Journal: Qualitative Research in Accounting & Management
Qualitative Research in Accounting & Management (2024) 21 (2): 192–218.
https://doi.org/10.1108/QRAM-06-2022-0098
Published: 08 February 2024
...Md Khokan Bepari; Shamsun Nahar; Abu Taher Mollik Purpose This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency. Design/methodology/approach...
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