Purpose This study aims to identify the intellectual structure of expanded audit reporting
(EAR), offers a quantitative summation of prominent themes, contributors and knowledge …

Purpose This study aims to examine the relationship between key audit matters (KAMs) and
the restatement of financial statements, assessing their impact on the financial statement …

Despite substantial efforts worldwide over the last decade to mandate the disclosure of Key
Audit Matters (KAMs), the debate over their informative content continues, with most archival …

My dissertation consists of three essays reported in three different Chapters, each related to
a different research question about the Key Audit Matters (KAM) section in audit reports …

Bağımsız denetimin amacı, işletmelerin sunduğu finansal tablolardaki bilgi riskini
azaltmaktır. Denetim sürecinin sonunda ulaşılan denetim görüşü, bağımsız denetim raporu …

استهدف البحث قياس أثر أمور المراجعة الرئيسية علي تكلفة التمويل بالاقتراض بالشركات
المقيدة في سوق الأوراق المالية المصري، وذلك من خلال معرفة أثر محددات الإفصاح عن أمور المراجعة …‎

With the development of security analyst industry, its importance is becoming more
prominent. However, the development of security analysts in China is relatively late, and …