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Journal articles on the topic 'Key Audit Matters'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Velte, Patrick. "Key audit matters." WiSt - Wirtschaftswissenschaftliches Studium 47, no. 11 (2018): 50–52. http://dx.doi.org/10.15358/0340-1650-2018-11-50.

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2

Mahd, Osama, and Mohammed Idris. "Key Audit Matters Between Auditors and Auditees in Middle East and North Africa." Journal of Risk and Financial Management 17, no. 11 (2024): 494. http://dx.doi.org/10.3390/jrfm17110494.

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This study investigates the impact of auditor- and auditee-specific features on key audit matter disclosures in auditors’ reports. It focuses on client factors, including debt, profitability, financial distress, and audit factors, including auditor size, rotation, and opinion. A direct extraction of audit reports from different markets in Middle East and North Africa covering three years from 2020 to 2022 was carried out. A content analysis of the annual reports regarding key audit matters, client-specific characteristics, and auditor characteristics was performed in this research. The results

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3

Perdana, Laudza Indra, and Surya Raharja. "The Effect of Key Audit Matters on Audit Quality, Audit Fee, and Audit Report Lag (Empirical Study on IDX listed company from 2021-2022)." West Science Accounting and Finance 2, no. 03 (2024): 465–79. https://doi.org/10.58812/wsaf.v2i03.1188.

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This study aims to examine the effect of key audit matters on audit quality, audit fees, and audit report lag. Key audit matters is an independent variable, then the audit quality, audit fees, and audit report lag as dependent variables. This study adds firm size, profitability, solvability, audit committee size and big4 audit firms as control variables. The sample selected in this study were all non-financial sector companies listed on IDX in 2021-2022 with total sample 1024 company samples. The selection of samples used purposive sampling approach with criteria and prerequisites that have be

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4

Yulianto, Ahmad Rudi, Norziana Lokman, and Fazlida Mohd Razali. "THE ERA OF TRANSPARENCY: AUDITOR’S JUDGEMENT OF KEY AUDIT MATTER AND AUDIT QUALITY." Journal of Business Management and Accounting 14, no. 2 (2024): 187–211. http://dx.doi.org/10.32890/jbma2024.14.2.1.

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This paper discusses the theoretical influence of key audit matter and audit quality. This paper discusses a literature study method approach to explore the possible impact of key audit matters (KAMs) and audit quality. In particular, the authors believe implementing key audit matters can largely affect audit risk, going concern evaluation and audit response procedures, which in the end can influence on audit quality. Implementation of key audit matters in Indonesia began in 2022, audit firms are strongly advised to prepare better audit working papers and mitigate audit risks. This can help th

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5

Segal, Milton. "Key audit matters: insight from audit experts." Meditari Accountancy Research 27, no. 3 (2019): 472–94. http://dx.doi.org/10.1108/medar-06-2018-0355.

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Purpose Key audit matters (KAM) and their impact on the auditor is a relatively understudied area. The purpose of this study is to analyse whether auditors perceive that the recent requirement for auditors of listed companies to report KAMs has enhanced the transparency of audit reports or not, what additional risks they now face, how the risk is being managed and its impact on the relationship with their clients. Design/methodology/approach The paper uses an interpretive approach for detailed interviews with some of South Africa’s leading audit experts to highlight their perspective of the im

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6

Zheng, Xiaoxue. "Disclosure of Key Audit Matters and Audit Fees." Frontiers in Business, Economics and Management 18, no. 2 (2025): 33–37. https://doi.org/10.54097/ct5ex546.

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Since the financial crisis in 2008, countries have been exploring new ways to reform audit reports. Keeping pace with the reform of international auditing standards and significantly improving the information richness and communication efficiency of audit reports, China's Ministry of Finance issued the new Audit Reporting Standard No. 1504 in December 2016, which clearly stipulates that certified public accountants must disclose key audit matters and corresponding audit countermeasures in detail when preparing audit reports. To enhance the depth and transparency of the report. As the focus of

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Meltem, Gül. "Key Audit Matters in Independent Auditor's Reports: BIST 30 Application." International JOURNAL OF SOCIAL, HUMANITIES AND ADMINISTRATIVE SCIENCES 11, no. 1 (2025): 1–8. https://doi.org/10.5281/zenodo.14744694.

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Independent audit reports fulfil an important role in meeting the information users' need for reliable, relevant and understandable information. The general purpose of audit reports is to express the auditor's opinion on the financial statements and to explain the reasons for the opinion. Audit reports, which have been functioning in a standardised manner until today, have brought about a change in terms of form and content on the grounds that the auditor's opinion does not provide sufficient transparency. According to the new auditing standard published by the International Auditing and Assur

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8

Ismail, Hashanah, Asna Abdullah Atqa, and Hamimah Hassan. "First Time Reporting of Key Audit Matters (KAM) by Malaysian Auditors." International Journal of Engineering & Technology 7, no. 3.30 (2018): 30. http://dx.doi.org/10.14419/ijet.v7i3.30.18149.

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This paper reports on the early first cohort of Audit Reports issued by external auditors in response to the requirement of ISA 701, Communication of Key Audit Matters (KAM) in the Auditor’s Report, which became effective for audits of financial statements on or after 15 December 2016. Based on 15 Audit Reports of financial statements for year ending 31 December 2016 available in early 2017, this paper reports that only one out of 15 had a disclaimer and no KAM reported for the audit as ISA 701 specifies that no KAM should be reported following a disclaimer. The other fourteen audit reports we

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9

Kutera, Małgorzata. "Key research issues – a new element in auditor reporting." Zeszyty Teoretyczne Rachunkowości 2019, no. 101 (157) (2019): 79–94. http://dx.doi.org/10.5604/01.3001.0013.0756.

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Significant changes are being made to the way independent auditors report audit results. They are generally oriented towards the broader context in which the auditors worked to analyse their conclusions more effectively. What is particularly interesting in this context is the auditor's duty to present Key Audit Matters (KAMs) concerning areas of the highest risk. In light of the above, the purpose of this article is to present the extent to which changes have been implemented in independent auditors' reports from the audits of the financial statements of the largest companies on the Polish mar

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10

Kumaunang, Ruslan Peeso, Mursalam Salim, and Sumartono Sumartono. "Pengaruh Pengungkapan Key Audit Matters, Opini Audit Dan Fee Audit Terhadap Audit Delay." Jurnal Bisnis Mahasiswa 4, no. 2 (2024): 141–49. http://dx.doi.org/10.60036/jbm.v4i2.art3.

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Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan key audit matters, opini audit dan fee audit terhadap waktu penyampaian laporan keuangan auditan atau yang dikenal audit delay. Penelitian ini dilakukan pada perusahaan sektor Properti & Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2022. Teknik pengumpulan sampel yang digunakan pada penelitian ini adalah metode purposive sampling dengan jumlah sampel sebanyak 34 perusahaan. Teknik analisis data menggunakan uji statistik deskriptif, uji model, uji asumsi klasik yaitu uji normalitas dan uji multikolinieritas m

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Rayhan Azis, Rudy Hartanto, and Mey Maemunah. "Pengaruh Fee Audit, Rotasi Audit, dan Ukuran Perusahaan terhadap Pengungkapan Key Audit Matters." Bandung Conference Series: Accountancy 5, no. 1 (2025): 469–78. https://doi.org/10.29313/bcsa.v5i1.17233.

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Abstract. The phenomenon in this study is a company that provides an unconditional fair audit opinion, but the company still incurs a high enough loss. The purpose of this study was to determine the effect of audit fees, audit rotation, and company size on Key Audit Matters in Manufacturing companies in 2022-2023.This research method uses a quantitative approach with panel data regression analysis using the Fixed Effect Model (FEM). With data collection through secondary data types taken from the IDX website. And the technique of taking sample data by purposive sampling.The results showed that

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Habeahan, Jamian, and Reskino Reskino. "Do Key Audit Matters Mediate Earning Management." Jurnal Indonesia Sosial Sains 5, no. 06 (2024): 1580–92. http://dx.doi.org/10.59141/jiss.v5i06.887.

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Earnings management is the management of cash in or income and cash out or expenses so that businesses can generate net income. The purpose of this study was to determine the effect of key audit matters on earnings management mediated by audit quality, financial audit committee effectiveness. This research uses quantitative research methods. The data collection method of this research uses documentation techniques. The population used in this study are all companies listed on the Indonesia Stock Exchange obtained from the official IDX website, namely https://www.idx.co.id and the company's web

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Elmarzouky, Mahmoud, Tarek Abdelfattah, and Khaled Hussainey. "Key audit matters: a systematic review." International Journal of Accounting, Auditing and Performance Evaluation 20, no. 3/4 (2024): 319–41. http://dx.doi.org/10.1504/ijaape.2024.10063903.

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Elmarzouky, Mahmoud, Khaled Hussainey, and Tarek Abdelfattah. "Key audit matters: a systematic review." International Journal of Accounting, Auditing and Performance Evaluation 20, no. 3/4 (2024): 319–41. http://dx.doi.org/10.1504/ijaape.2024.138473.

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İrem, Özcan. "The Association Between Independent Audit Firm Rotation, Key Audit Matters And Financial Reporting Quality: BIST 30 Analysis." International JOURNAL OF SOCIAL, HUMANITIES AND ADMINISTRATIVE SCIENCES 10, no. 6 (2024): 785–95. https://doi.org/10.5281/zenodo.14249908.

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This study aims to measure the association between independent audit firm rotation, key audit matters, and financial reporting quality. For this objective, the data of the companies included in the BIST 30 index between 2017 and 2022 were analyzed. Discretionary accruals and goodwill impairment disclosures were preferred to represent financial reporting quality. Model (1) measures the association between audit firm rotation, change of key audit matters, and the Big 4 audit firms. Model (2) analyzes the influence of audit firm rotation, change in key audit matters, big 4 audit firms, and return

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Batara, Gamal, Jalaluddin Jalaluddin, and M. Rizal Yahya. "Analysis of Key Audit Matters Disclosures in Financial Reporting." Jurnal Ilmiah Akuntansi Kesatuan 12, no. 2 (2024): 341–52. http://dx.doi.org/10.37641/jiakes.v12i2.2703.

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The aim of this research is to explore the disclosure of Key Audit Matters in Indonesia, which was adopted for the first time in 2022. This research reports the main audit matters published in 806 audit reports of companies listed on the Indonesia Stock Exchange in 2022. 2022. This research is the first research in terms of analyzing the main audit matters by public companies in Indonesia. The methods used in this research are qualitative and quantitative methods. After descriptive analysis, this research uses the Mann-Whitney test carried out in R software to determine whether there is a diff

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Tsipouridou, Maria. "Key audit matters and audit rotation effects on audit report delays." International Journal of Banking, Accounting and Finance 14, no. 4 (2024): 443–78. https://doi.org/10.1504/ijbaaf.2024.144601.

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Tsipouridou, Maria. "Key audit matters and audit rotation effects on audit report delays." International Journal of Banking, Accounting and Finance 14, no. 4 (2024): 443–78. https://doi.org/10.1504/ijbaaf.2024.10069582.

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19

Toshifumi Takada, Toshifumi Takada, and Yoko Suga Toshifumi Takada. "Text Mining of Key Audit Matters–Analysis By Using AI Application." International Journal of Computer Auditing 6, no. 1 (2024): 053–68. https://doi.org/10.53106/256299802024120601005.

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<p>The objectives of this paper are: (1) Text mining of Key Audit Matters (hereafter &ldquo;KAM&rdquo;) (2) Analysis of KAM by a logistic regression model Conclusions are: (1) There are significant differences in the words used in KAM reports between Big 4 auditing firms and small and medium accounting firms. (2) In the Toshiba scandal of 2015, its investigation committee pointed out several fraudulent accounting procedures. After the Toshiba scandal, Big 4 auditing firms were sensitive to a keyword &ldquo;construction&rdquo; and the client&rsquo;s judgment. (3) Small

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20

Kitiwong, Weerapong, and Naruanard Sarapaivanich. "Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality." Managerial Auditing Journal 35, no. 8 (2020): 1095–119. http://dx.doi.org/10.1108/maj-09-2019-2410.

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Purpose This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality. Design/methodology/approach To answer this question, the authors examined audit quality two years before and two years after its adoption by analysing 1,519 firm-year observations obtained from 312 companies. The authors applied logistic regression analyses to the firm-year observations. Findings The authors found some weak evidence that KAMs disclosure improved audit quality because of

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21

Alqam, Mohammad Ahmad, Yaser Mohd Hamshari, and Haitham Yousef Ali. "The Mediating Effects of Key Audit Matters on the Relationship Between Audit Quality and Earnings Management: Evidence from Jordan." Humanities and Social Sciences Letters 9, no. 4 (2021): 403–16. http://dx.doi.org/10.18488/journal.73.2021.94.403.416.

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The relationship between audit quality and earnings management has not been tested with consideration of key audit matters as a mediating variable. This study examined whether audit quality (AQ) decreases earnings management (EM) in shareholding corporations through improving key audit matters (KAMs) in Jordan’s emerging environment. A regression analysis was carried out on a sample that included financial reports and auditor reports of 105 industrial and service shareholdings companies listed on the Amman Stock Exchange (ASE) from 2017 to 2019. The study found a negative relationship between

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22

Zhao, Ziang. "Study on The Governance Effect of Key Audit Matters Disclosure on Surplus Management." Frontiers in Business, Economics and Management 5, no. 3 (2022): 167–74. http://dx.doi.org/10.54097/fbem.v5i3.2001.

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With the help of audit Standard No.1504, the impact of key audit matters on earnings management is analyzed from the theory of corresponding inferences and from the perspective of auditors and management. Select the data of mainland and Hong Kong listed companies before and after the criteria, and design the PSM-DID model to test the policy effect. Empirically test the governance effect of key audit matters disclosure on earnings management. It is further found that the more key audit matters are disclosed, the more obvious the governance effect of the accrued surplus management and real surpl

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23

Soyemi, Kenny Adedapo, Adesola Olufunmilola Oluwatuyi, and Oyinlola Ayo Adeyemi. "Key Audit Matters Disclosure (KAMD), Audit Quality and Financial Reporting Quality of Quoted Non-financial Firms in Nigeria." AKSU Journal of Administration and Corporate Governance 5, no. 1 (2025): 118–32. https://doi.org/10.61090/aksujacog.2025.009.

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This study examined the influence of key audit matters disclosure and auditor quality on financial reporting quality of quoted non-financial firms in Nigeria. The study adopted an ex-post facto research design. The data were gathered from a final sample size of forty-five (45) quoted nonfinancial firms representing 43% of the total population for 10 years, from 2014 to 2023. Both descriptive and inferential statistics were adopted for data analyses. The results showed that key audit matters disclosure and audit quality have a negative and statistically significant influence on discretionary ac

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Aditya Putra Pratama, Mey Maemunah, and Rudy Hartanto. "Pengaruh Financial Distress dan Key Audit Matters terhadap Kualitas Audit." Bandung Conference Series: Accountancy 5, no. 1 (2025): 487–96. https://doi.org/10.29313/bcsa.v5i1.17238.

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Abstract. Companies listed on the Indonesia Stock Exchange (IDX) who are not involved in main consumer products will have their audit quality impacted by Financial Distress and Key Audit Matters (KAM) from 2022 to 2023. To gauge financial distress, we use the revised Altman Z -Score model; To measure KAM, we use dummy factors derived from audit report disclosures. A good indicator of audit quality is the audit opinion that comes out of the process. The study followed 127 different businesses over the course of two years using a quantitative methodology based on a logistic regression strategy a

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Botes, Vida, Aleena Sutton, and Mary Low. "Key audit matters and their implications for the audit environment." International Journal of Economics and Accounting 9, no. 4 (2020): 1. http://dx.doi.org/10.1504/ijea.2020.10032207.

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Botes, Vida, Mary Low, and Aleena Sutton. "Key audit matters and their implications for the audit environment." International Journal of Economics and Accounting 9, no. 4 (2020): 374. http://dx.doi.org/10.1504/ijea.2020.110164.

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Fang, Yihan. "Research on the Impact of Disclosure of Key Audit Matters on Corporate Financing Constraints." Frontiers in Business, Economics and Management 16, no. 3 (2024): 137–40. http://dx.doi.org/10.54097/3wje9w84.

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This paper studies the impact of key audit disclosures on corporate financing constraints through empirical analysis. Although the disclosure of key audit matters can help to reduce the information differences between management and investors and improve the audit quality, such disclosure may also be regarded as a risk signal, and the warning function to investors may cause the difficulty of corporate financing to increase. This study concludes that the increase in the number of key audit disclosures will make corporate financing more difficult. When an enterprise announces more key audit matt

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Sneller, Lineke, Ries Bode, and Arnoud Klerkx. "Do IT matters matter? IT-related key audit matters in Dutch annual reports." International Journal of Disclosure and Governance 14, no. 2 (2016): 139–51. http://dx.doi.org/10.1057/s41310-016-0017-0.

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BOTEZ, Daniel, Oana Ancuta STANGACIU, Anatol MELEGA, and Mihaela ENACHI. "Key Audit Matters and their Impact on the Financial Statements of Listed Entities." Audit Financiar 23, no. 177 (2025): 164–79. https://doi.org/10.20869/auditf/2025/177/004.

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This research examines how the implementation of International Auditing Standard 701 – Communicating Key Audit Matters in the Independent Auditor’s Report (ISA 701), introduced by the International Auditing and Assurance Standards Board (IAASB) in 2015 and mandatory since December 2016, affects the transparency and integrity of financial reports of companies listed on the Bucharest Stock Exchange (BSE). ISA 701 encourages more effective communication of key audit matters, emphasizing their importance in strengthening the quality of statutory audit. This study focuses on how these key matters a

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Pratama, Yohanes Mario, and Hanny Lusiani. "PENGARUH PENGUNGKAPAN HAL AUDIT UTAMA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG." TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN 4, no. 5 (2024): 869–79. http://dx.doi.org/10.55047/transekonomika.v4i5.740.

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Auditors will need to note any major problems found during the audit in 2022 when the Audit Standard on disclosing important audit items is implemented. This process of identifying significant issues affects the audit completion time. In addition to key audit matters, company size and profitability also influence the duration of the audit. This study aims to analyze the impact of disclosing key audit matters, company size, and profitability on audit report lag. The method applied is multiple regression analysis on companies listed on the Indonesia Stock Exchange for the period of 2022-2023. Th

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Alves Júnior, Edilson Divino, and Fernando Caio Galdi. "The informational relevance of key audit matters." Revista Contabilidade & Finanças 31, no. 82 (2020): 67–83. http://dx.doi.org/10.1590/1808-057x201908910.

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ABSTRACT This paper aims to investigate whether the key audit matters (KAMs) contained in the annual standardized financial statements (SFSs) of Brazilian listed companies have contributed with informational relevance for investors. The study fills a gap in the literature by evaluating the Brazilian market’s reaction to the disclosure of the information contained in the KAMs, which became mandatory for listed companies to disclose in their financial statements as of the 2016 fiscal year. The topic under analysis is of practical relevance as the use of KAMs in the independent auditor’s report i

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Li, Hui. "A Study of Key Audit Matters Disclosure." Modern Economy 11, no. 02 (2020): 399–406. http://dx.doi.org/10.4236/me.2020.112030.

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Yun, Yongsuk, and Hyun Ah Kim. "Similarity of Key Audit Matters by Industry." Korean Business Education Review 39, no. 5 (2024): 127–42. http://dx.doi.org/10.23839/kabe.2024.39.5.127.

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Araújo De Carvalho, Otávio, Laura Edith Taboada Pinheiro, and Flávia Silva De Lima Duque. "Key Audit Matters: ¿qué hemos logrado ya?" CAPIC REVIEW 21 (May 3, 2023): 1–14. http://dx.doi.org/10.35928/cr.vol21.2023.177.

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En 2015 el IAASB introdujo en el informe de auditoría los Key Audit Matters (KAM) a través de la ISA 701, con el objetivo de que este informe sea más informativo y transparente, siendo pertinente verificar en la literatura, cuáles son los resultados alcanzados tras esta implementación. El objetivo de este estudio fue mapear las producciones académicas con el fin de resumir y evaluar sistemáticamente las investigaciones sobre los Key Audit Matters (KAM). El método aplicado fue el proceso Knowledge Development Process – Construtivist (ProKnow-C), con el fin de ayudar en la selección

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Carlé, Tobias, Nicolas Pappert, and Reiner Quick. "Text similarity, boilerplates and their determinants in key audit matters disclosure." Corporate Ownership and Control 20, no. 2 (2023): 49–62. http://dx.doi.org/10.22495/cocv20i2art4.

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Like the European Commission, many regulators and standard setters worldwide have substantially revised the requirements for auditor’s reports on statutory audits of public interest entities. Their objective was to improve the report’s information content and, hence, the transparency of the audit. A significant change was the introduction of a key audit matters (KAM) disclosure which increased the scope, meaningfulness, and individuality of auditor’s reports. However, critics fear that auditors could use similar or standard formulations (i.e., boilerplate reporting) and not really increase the

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Ha, Mi－Hye, Yong－Seok Lee, and Hee－Jin Park. "Study on Key Audit Matters for Production-to-Order Industry ：Benefit and Cost Analysis." Review of Accounting and Policy Studies 23, no. 4 (2018): 151–80. http://dx.doi.org/10.21737/raps.2018.11.23.4.151.

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Dinata, Ikkral, and Charoline Cheisviyanny. "Pengaruh Overlapped Audit Committee terhadap Pengungkapan Key Audit Matters di Indonesia." JURNAL EKSPLORASI AKUNTANSI 6, no. 4 (2024): 1433–48. http://dx.doi.org/10.24036/jea.v6i4.1154.

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This study aims to determine the overlapping relationship between the Audit Committees influencing the disclosure of Key Audit Matters (KAMs) in Indonesia. This study uses quantitative research methods with hypotheses. Data collection techniques using non-participant observation. Research on KAMs is very interesting to do because there have been several studies that have investigated the factors that influence KAMs for developed countries, but there has been no research that has tried to analyze this in Indonesia. Based on the results of the study, it was found that the hypothesis (H1) is appr

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Rautiainen, Antti, Jani Saastamoinen, and Kati Pajunen. "Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland." Managerial Auditing Journal 36, no. 3 (2021): 386–404. http://dx.doi.org/10.1108/maj-11-2019-2462.

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Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is to investigate how professional auditors themselves perceive the impact of KAMs on audit quality and audit effectiveness. Design/methodology/approach Statistical analyses of an electronic survey of certified public auditors (CPAs) in Finland. Findings Regarding the perceptions of KAMs, the authors found two dominant views on auditing: quality and efficiency. In general, the resp

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In, Chang-yeol, Taeheung Kim, and Sambock Park. "Key Audit Matters for Production-To-Order Industry and Conservatism." International Journal of Financial Studies 8, no. 1 (2020): 5. http://dx.doi.org/10.3390/ijfs8010005.

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In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, auditors should publicly disclose key audit matters that had been internally judged in the past. In cases where these are missing or misunderstood, the range of the auditor’s liability may increase. Thus, from the viewpoint of the auditor, the description of KAMs can be recognized as the disclosure of internal judgments and an increase in the risk

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Ma, Hee Young, and Jin Hyang Jung. "The Effect of Revised Audit Reports on Analyst’s Earning Forecast Accuracy." Academic Society of Global Business Administration 20, no. 1 (2023): 72–100. http://dx.doi.org/10.38115/asgba.2023.20.1.72.

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The changed audit report has changed not only in the form of full arrangement of audit opinions, but also in the contents of key audit matters and the signature of the director in charge of business, which aims to improve the information value of the audit report and improve audit quality. In this study, the effect of these changes in audit reports on the accuracy of profit prediction by financial analysts who are information users was empirically analyzed. A total of 2,343 company-year data were used for listed companies from 2011 to 2019. As a result of the empirical anaysis, it was found th

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Fakhri, Muhammad, and Fitriany Fitriany. "Audit Quality and Earning’s Management After the Implementation of Key Audit Matters – Jakarta’s Public Accountants Perspective." JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) 9, no. 1 (2024): 367–82. http://dx.doi.org/10.31851/jmksp.v9i1.14110.

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The development of SA 701, and changes to SA 700, has led to a greater emphasis on “Key Audit Matters” (HAU) in the independent auditor’s report. HAUs are the parts of the financial statements that are important and require more attention during the audit process. HAUs are considered to increase the transparency and usefulness of the auditor’s report for stakeholders, as well as assist the auditor in communicating significant risk areas during the audit. This study aims to analyse the factors that influence audit quality, earnings management practices, and the impact of HAU implementation on a

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Park, Sung-Won, and Chang-Yeol In. "The Effect of Audit Committee Expertise on the Key Audit Matters." Korean Accounting Information Association 40, no. 1 (2022): 155–74. http://dx.doi.org/10.29189/kaiaair.40.1.06.

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Abdullatif, Modar, and Ayat S. Al‐Rahahleh. "Applying a new audit regulation: Reporting Key Audit Matters in Jordan." International Journal of Auditing 24, no. 2 (2020): 268–91. http://dx.doi.org/10.1111/ijau.12192.

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Iwanowicz, Bartłomiej. "Key audit matters in audit reports of selected public interest entities." Zeszyty Teoretyczne Rachunkowości 2019, no. 105 (161) (2019): 9–16. http://dx.doi.org/10.5604/01.3001.0013.6052.

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The main purpose of the article is to categorize key audit matters (KAM) of a financial statement and to determine the frequency of their occurrence. The research method is based on analyzing annual consolidated financial statements (annual reports) and the reports of the independent auditor, which were published in the last 12-month period available as at the day of examination (the periods mainly ended December 31, 2017, and March 31, 2018). Deductive and inductive reasoning, using analysis and synthesis methods, were used to formulate the results. The research was performed for 156 companie

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Nugraha, Maulindieta Alvia, and Vinola Herawaty. "Anteseden Audit Report Lag dengan Kualitas Audit sebagai Pemoderasi." Ekonomi Digital 2, no. 2 (2024): 109–28. http://dx.doi.org/10.55837/ed.v2i2.106.

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Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh dari Key Audit Matters, Audit Tenure, Financial Distress, Kompleksitas Operasi Perusahaan, dan Gender Executive Officer terhadap Audit Report Lag dengan Kualitas Audit sebagai pemoderasi. Penelitian ini menggunakan data sekunder yang dikumpulkan dari Bursa Efek Indonesia (BEI), Pejabat Pengelola Informasi dan Dokumentasi Kementerian Keuangan (PPID Kemenkeu), dan situs web resmi masing-masing perusahaan. Penelitian ini merupakan penelitian kuantitatif dan menggunakan analisis regresi linier berganda dengan populasi penelitian yaitu

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Halimah, Siti. "Pengaruh kompetensi dan integritas pada kualitas audit dengan key audit matters sebagai moderasi." AKURASI: Jurnal Riset Akuntansi dan Keuangan 6, no. 2 (2024): 257–70. http://dx.doi.org/10.36407/akurasi.v6i2.1361.

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This research aims to determine the influence of competency and integrity on audit quality with key audit matters as moderation at public accounting firms in DKI Jakarta that are active and registered with the Financial Services Authority (OJK). This research uses primary data with a survey method, namely distributing questionnaires with sample determination using a random sampling method, which 127 respondents used to spread across several Public Accounting Firms in DKI Jakarta. The data analysis method used in this research is the multiple regression method. This research shows that competen

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Yang, Ruotong, Xueying Wang, and Huiling Zhang. "A Brief Discussion on the Key Points of Enterprise Income Tax Audit." Frontiers in Humanities and Social Sciences 2, no. 5 (2022): 140–46. http://dx.doi.org/10.54691/fhss.v2i5.721.

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Based on the analysis of the main factors affecting the annual income audit fee payable by the enterprise, this paper proposes several key audit matters for the key audit standards and considerations for the relevant enterprise income tax, and the key audit of the accounting of the relevant enterprise income tax expenses. In the key audit of the existing enterprise income tax, the following key audit matters are mainly considered: first, focus on reviewing whether the tax revenue, cost, expense and accounting method of the existing enterprise are accurate, second, focus on reviewing whether th

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Kutera, Małgorzata, and Marcin Jędrzejczyk. "Key Audit Matters reporting for Polish listed companies." Zeszyty Teoretyczne Rachunkowości 48, no. 2 (2024): 73–92. http://dx.doi.org/10.5604/01.3001.0054.6240.

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Purpose: The main purpose of the article is to identify and characterize the key audit matters (KAMs) indicated during an audit of the financial statements of the largest companies in the Polish market. Methodology/approach: We analyzed the KAMs presented in the verification of the consolidated financial statements of the 30 largest companies listed on the main market of the Warsaw Stock Exchange for 2014–2022. The total sample was 270 auditors’ reports. The basis of the methodology was empirical research; deductive and inductive reasoning were used to formulate the results. Findings: The numb

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Ismail, Aida Hazlin, Natasha Binti Muhammad Merejok, Muhamad Ridhuan Mat Dangi, and Shukriah Saad. "Does Audit Quality Matters in Malaysian Public Sector Auditing?" International Journal of Financial Research 10, no. 3 (2019): 203. http://dx.doi.org/10.5430/ijfr.v10n3p203.

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Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain. Most prior studies look into audit quality from the perspective of private sector however this study focus on the quality of public sector auditing in Malaysia.

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Pinto, Inês, and Ana Isabel Morais. "What matters in disclosures of key audit matters: Evidence from Europe." Journal of International Financial Management & Accounting 30, no. 2 (2018): 145–62. http://dx.doi.org/10.1111/jifm.12095.

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