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Journal Articles

Critical Audit Matters: Recurring, Nonrecurring, and Intermittent

Brooke D. Beyer, Binod Guragai, Eric T. Rapley
Journal: Accounting Horizons
Accounting Horizons 1–18.
https://doi.org/10.2308/HORIZONS-2022-188
Published: 26 March 2024
...Brooke D. Beyer; Binod Guragai; Eric T. Rapley SYNOPSIS The Public Company Accounting Oversight Board (PCAOB) Auditing Standard (AS) 3101 requires auditor’s reports to include the communication of critical audit matters (CAMs). This study investigates the recurrence of CAM topics following...
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Journal Articles

What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees

Jeff Zeyun Chen, Karen K. Nelson, Yanyan Wang, Lisheng Yu
Journal: Accounting Horizons
Accounting Horizons 1–20.
https://doi.org/10.2308/HORIZONS-2022-125
Published: 16 November 2023
...Jeff Zeyun Chen; Karen K. Nelson; Yanyan Wang; Lisheng Yu SYNOPSIS We examine whether critical audit matter (CAM) disclosures contain information about material misstatement risks that is priced in audit fees. We find that textual features of auditors’ risk descriptions and the types of risks...
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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.
https://doi.org/10.2308/HORIZONS-19-189
Published: 01 June 2021
..., Accounting Department, Guangzhou, China; Mengyu Zhang, Tsinghua University, School of Economics and Management, Accounting Department, Beijing, China. Editor's note: Accepted by Gopal V. Krishnan. 1 10 2019 1 9 2020 2021 key audit matters critical audit matters audit quality...
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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.
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