Purpose This paper aims to provide unique interdisciplinary research evidence between the
risk information disclosed by auditors and the risk information disclosed by corporate …

The expansion of the auditor's reporting duties with the introduction of critical or key audit
matters (KAMs) has reignited interest in the determinants and consequences of the rules …

Purpose This study aims to investigate the moderating effect of the COVID-19 epidemic on
the relationship between key audit matter (KAM) and auditing quality. Design/methodology …

This research aims to discuss whether the disclosure of key audit matters (KAM) increases
the communicative value of the auditor's report. It also examines factors that need to be …

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 …

We examine firm-specific factors (firm life cycle, firm size, complexity, litigation risks,
intangible intensity), audit-specific factors (audit firm, audit fee, non-audit fee) and auditor …

In an effort to make audit reports more informative to financial statement users, the Public
Company Accounting Oversight Board (PCAOB) requires an expanded audit report in which …

Purpose The new audit regulation for disclosure of key audit matters (KAMs) in financial
reporting has been introduced in both developed and developing countries. This study …

Key audit matters (KAMs) play a substantial role in financial reporting and have garnered
increasing attention in recent years. This systematic review of 117 papers and reports …

Purpose This paper aims to investigate how auditors' characteristics affect key audit matters
(KAMs) in the new audit report. It also provides an understanding of the effect of the COVID …