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Keywords: critical audit matters
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Journal Articles
Journal Articles
Journal Articles
Accounting Horizons (2021) 35 (2): 167–192.
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...
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