Journal ArticleDOI
The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors
TLDR
In this article, the effect of key audit matters (KAM) in the auditor's report as required by the new ISA 701 is investigated, considering investment professionals and non-professional investors.Abstract:
We investigate the effect of key audit matters (KAM) in the auditor’s report as required by the new ISA 701. We consider investment professionals and non-professional investors in our experiments, ...read more
Citations
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Journal ArticleDOI
What matters in disclosures of key audit matters: Evidence from Europe
Inês Pinto,Ana Isabel Morais +1 more
TL;DR: In this article, the authors predict that the litigation risk, reputation loss, auditor-client relationship, precision of accounting standards, and the effect of regulators and supervisors' activities affect the number of KAMs that auditors disclose.
Journal ArticleDOI
Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality
TL;DR: Li et al. as discussed by the authors used Chinese data of key audit matters (KAM) reports to assess whether the KAM rule improves audit quality and how KAM disclosures relate to audit quality.
Journal ArticleDOI
Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality
TL;DR: In this article, 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 and applied logistic regression analyses to the firm year observations, and found some weak evidence that KAM disclosure improved audit quality because auditors putting more effort into their audits and audits being performed thoroughly after the implementation of KAMs.
Journal ArticleDOI
Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–2018
Michael Kend,Lan Anh Nguyen +1 more
TL;DR: In this article, the authors explore the new Australian auditing regulations around Key Audit Matters (KAMs), fully adopted since 2017, by reporting on matters published in over 3,000 Australian statutory audit reports from 2017 to and including 2018 reports.
Journal ArticleDOI
The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap
Paul Coram,Leiyu Wang +1 more
TL;DR: In this article, the authors investigate the effect of disclosing KAMs on the audit expectation gap and find that disclosure per se in the audit report did not affect the audit expect gap, which is consistent with prior research on the impact of additional disclosures in audit reports.
References
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Journal ArticleDOI
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TL;DR: In this paper, a definition of trust and a model of its antecedents and outcomes are presented, which integrate research from multiple disciplines and differentiate trust from similar constructs, and several research propositions based on the model are presented.
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TRUST AND DISTRUST IN ORGANIZATIONS: Emerging Perspectives, Enduring Questions
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TL;DR: A theoretical framework describing the trust-based decision-making process a consumer uses when making a purchase from a given site is developed and the proposed model is tested using a Structural Equation Modeling technique on Internet consumer purchasing behavior data collected via a Web survey.
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Trust And Distrust: New Relationships and Realities
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