Zobrazeno 1 - 10
of 493
pro vyhledávání: '"Key audit matters"'
Publikováno v:
Pacific Accounting Review, 2024, Vol. 36, Issue 3/4, pp. 468-489.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/PAR-12-2023-0169
Publikováno v:
Pacific Accounting Review, 2024, Vol. 36, Issue 3/4, pp. 277-296.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/PAR-04-2024-0072
Autor:
Amira Pobrić
Publikováno v:
Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, Iss 29, Pp 71-81 (2024)
The aim of this paper is to determine whether the disclosure of key audit matters in the auditor’s report increased the communication and informational value of the auditor’s report, the quality of financial statements and the quality of the audi
Externí odkaz:
https://doaj.org/article/ae8d37b9034a467fb2a2c5c75164d343
Publikováno v:
Journal of Accounting in Emerging Economies, 2023, Vol. 14, Issue 4, pp. 855-885.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAEE-12-2022-0344
Autor:
Hoda Eskandar, Erfan Safdel
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 14, Iss 3, Pp 45-74 (2024)
Since 2022, disclosing key audit matters (KAMs) has been required, aiming to enhance the information content of audit reports. KAMs are challenging issues that have played a vital role in the audit process. They are divided into 2 classes: account-le
Externí odkaz:
https://doaj.org/article/addc7804c6814a3398fa2233dba6f007
Autor:
Noor Joudeh, Saher Aqel
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This study explores the influence of audit firm and audit committee (AC) characteristics on the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the Palestine Exchange (PEX). The study employs a content analysis
Externí odkaz:
https://doaj.org/article/9025c5e363774709a2074b2d45fac2d9
Publikováno v:
Journal of Applied Accounting Research, 2023, Vol. 25, Issue 3, pp. 623-649.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-01-2023-0009
Publikováno v:
Journal of Accounting & Organizational Change, 2023, Vol. 20, Issue 3, pp. 459-485.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAOC-09-2022-0131
Publikováno v:
International Journal of Law and Management, 2024, Vol. 66, Issue 4, pp. 417-446.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJLMA-11-2023-0248
Autor:
He, Li Jen, Rivai, Faradillah Amalia
Publikováno v:
Managerial Auditing Journal, 2024, Vol. 39, Issue 4, pp. 396-418.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-09-2022-3695