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Keywords: Key audit matters
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Journal Articles
Qualitative Research in Accounting & Management (2024) 21 (2): 192–218.
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...
Journal Articles
Qualitative Research in Accounting & Management (2022) 19 (1): 107–125.
Published: 30 December 2021
...Dessalegn Getie Mihret; Monika Kansal; Mohammad Badrul Muttakin; Tarek Rana Purpose This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in maintaining or reconstituting...
