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Keywords: critical audit matters
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Journal Articles

Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality

Yamin Zeng, Joseph H. Zhang, Junsheng Zhang, Mengyu Zhang
Journal: Accounting Horizons
Accounting Horizons (2021) 35 (2): 167–192.
DOI: https://doi.org/10.2308/HORIZONS-19-189
Published: 01 June 2021
... provides some evidence on the implementation and communicative value of the new KAM reporting. Data Availability : Data are available from the public sources cited in the text. JEL Classifications: M41; M42; M48. key audit matters critical audit matters audit quality content analysis...
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Journal Articles

The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study

Louis-Philippe Sirois, Jean Bédard, Palash Bera
Journal: Accounting Horizons
Accounting Horizons (2018) 32 (2): 141–162.
DOI: https://doi.org/10.2308/acch-52047
Published: 01 June 2018
...Louis-Philippe Sirois; Jean Bédard; Palash Bera SYNOPSIS We examine whether and how the addition of mandatory paragraphs that highlight Key/Critical audit matters (KAMs) in the auditor's report affects users' information acquisition process using eye-tracking technology. We experimentally...
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Includes: Supplementary data