This study examines the usefulness of new expanded audit report key audit matters (KAM)
disclosures in assessing the level of financial distress present at a client firm. Using KAM …

We examine whether expanded audit report (EAR) disclosures classified as the audit
opinion, going concern uncertainty paragraphs (GCUPs), emphasis of matter paragraphs …

This study examines the usefulness of new expanded audit report key audit matters (KAM)
disclosures in assessing the level of financial distress present at a client firm. Using six years …

This study examines the impact of the Financial Reporting Standard No. 44 New Zealand
Additional Disclosures (FRS 44) amendment issued by the New Zealand Accounting …

The role of financial experts is to provide their professional judgments with an opinion
included in the financial reports after reviewing an entity's financial information, following a …

This paper examines the effect of adopting the International Standard on Auditing (ISA) 570
on going concern (GC) disclosures in the audit report in a European environment …

This paper examines the distinct types of modified auditor opinions and the non-compliance
with the legal certification of accounts, to assess whether they provide different relevant …

Recent studies have provided insights into key audit matters (KAMs) disclosure content and
their determinants. While conducting this study, no known study examined the relation …

Predicting bankruptcy is crucial for managing financial risk in corporations. This study
emphasizes incorporating the auditor's opinion text into prediction models to improve their …

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis secara empiris
pengaruh opini going concern terhadap potensi kepailitan, serta pengaruh GCG dalam …