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Key audit matters: insight from audit experts

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The telephone medium and semi‐structured interviews: a complementary fit

363 cited

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Cited by

2020Determining factors of key audit matter disclosure in Thailand74 cited
2021Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland67 cited
2022How do auditor rotations affect key audit matters? Archival evidence from South African audits46 cited
2024Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan42 cited
2021External auditor and KAMs reporting in alternative capital market of Thailand42 cited
2021Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand37 cited
2023The effect of key audit matters on the audit report lag: evidence from Jordan36 cited
2022Does KAM disclosure make a difference in emerging markets? An investigation into audit fees and report lag34 cited
2024Key audit matters: a systematic review26 cited
2022Do key audit matters signal corporate bankruptcy?23 cited
2023How auditors identify and report key audit matters - An organizational routines perspective22 cited
2024The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry21 cited
2022The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting20 cited
2023An analysis of key audit matter disclosures in South African audit reports from 2017 to 202020 cited