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Keywords: KAM
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Journal Articles
Are All Auditors the Same? KAM Topic Selection and Audit Procedure Choices in the United Kingdom
Free
Journal of International Accounting Research 1–33.
Published: 23 April 2025
...Peng-Chia Chiu; Donghui Wu; Jing Xue; Ling Na Belinda Yau ABSTRACT We investigate whether and how audit partners differ in the auditing of key audit matters (KAMs) in expanded audit reports in the United Kingdom. Using hand-collected audit report data and manual categorization, we first present...
