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Lioara-Veronica Pasc and Camelia-Daniela Hategan
The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area. The paper?s objective is to examine the nature of RPTs, ide...
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Romlah Jaffar, Nor Asyiqin Abu, Mohamat Sabri Hassan and Mohd Mohid Rahmat
The presence of board members with good governance attributes is value-relevant since it influences investors? investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters ...
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Hidaya Al Lawati and Khaled Hussainey
We investigate the determinants of key audit matters (KAMs) in the auditor?s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure...
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Elif Güneren Genç,Basak Erdem
Pág. 60 - 66
The role of audit profession and the implementation of new audit standards are aimed to improve the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor?s report. The...
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Maria GROSU,Camelia Catalina MIHALCIUC
Pág. 104 - 114
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Chang-yeol In, Taeheung Kim and Sambock Park
In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, aud...
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Daniel Botez
In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globall...
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Milton Segal
AbstractThe New International Standard of Auditing (ISA) statement number 701 titled key audit matters (KAM) has been reported as one of the most significant changes to the audit profession and the manner in which audit reports are to be delivered. Effec...
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