...Yamin Zeng; Joseph H. Zhang; Junsheng Zhang; Mengyu Zhang SYNOPSIS Using Chinese data of key audit matters (KAM) reports, this study assesses whether the KAM rule improves audit quality and how KAM disclosures relate to audit quality. With textual analysis, we evaluate disclosure characteristics...

.... Mayhew, under the senior editorship of Teri Lombardi Yohn. February 2017 January 2018 2018 key audit matters critical audit matters eye-tracking visual attention information processing This paper reports the results of an experiment that examines the effect...