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1-3 of 3
Keywords: critical audit matters
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Journal Articles
Can Critical Audit Matters Be a Signal of Poor Accruals Quality?
Available to Purchase
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 163–187.
Published: 01 February 2025
...Yuntian Li; Bing Luo; Zvi Singer; Jing Zhang SUMMARY We investigate the relationship between critical audit matters (CAMs) and accruals quality. We find that companies with a higher number of CAMs in their audit reports are associated with poorer accruals quality, and this association appears...
Includes: Supplementary data
Journal Articles
Critical Audit Matters: Possible Market Misinterpretation
Available to Purchase
AUDITING: A Journal of Practice & Theory (2023) 42 (3): 45–70.
Published: 01 August 2023
...Julia Klevak; Joshua Livnat; Duo Pei (Selina); Kate Suslava SUMMARY The Public Company Accounting Oversight Board recently expanded audit reports to disclose Critical Audit Matters (CAMs) and the audit procedures used to address them. We study the first wave of CAM disclosers from July 2019...
Journal Articles
The Effects of Critical Audit Matter Removal and Duration on Jurors' Assessments of Auditor Negligence
Available to Purchase
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 183–202.
Published: 01 August 2019
...Jeremy M. Vinson; Jesse C. Robertson; R. Cameron Cockrell SUMMARY A primary concern facing the PCAOB's requirement of disclosing critical audit matters (CAMs) is increased auditor litigation risk. Evidence with Key Audit Matters from the U.K. indicates auditors may subsequently remove a CAM...
