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Keywords: critical audit matters
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Journal Articles
Accounting Horizons (2021) 35 (2): 167–192.
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...
Journal Articles
Accounting Horizons (2018) 32 (2): 141–162.
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...
Includes: Supplementary data