...Kuei-Fu Li; Yi-Ping Liao ABSTRACT This study proposes that information on key audit matters (KAMs) improves investors’ ability to efficiently understand the valuation implications of accruals, and thereby mitigate the accrual anomaly, and demonstrates supporting evidence based on a sample...

... 02 2022 26 03 2024 01 04 2024 value relevance valuation specialists fair value measurements auditor expertise key audit matters JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH Vol. XX, No. XX MONTH YEAR pp. 1 27 American Accounting Association DOI: 10.2308/JIAR-2022-020...

...Reza Espahbodi; Jiarong Lin; Nan Liu; Theodore J. Mock; Mohan Song ABSTRACT In 2015, the Hong Kong Institute of Certified Public Accountants issued a standard requiring auditors to communicate key audit matters (KAMs) in the audit report. This standard provides an opportunity to examine the effect...