Purpose The purpose of this study is to explore audit procedure disclosures related to key
audit risks, during the prior year and the initial year of the COVID-19 outbreak, by reporting …

This study uses difference-in-differences (DiD) analyses to examine the consequences of
adopting the US critical audit matter (CAM) disclosure requirement for preparers and users …

Purpose This research seeks to assess the impact of the COVID-19 pandemic on the quality
of financial reporting and the auditor's responsibility. This paper aims to investigate how the …

We examine the relative importance of audit firm versus partner decision styles in key audit
matter (KAM) reporting. Standard setters intended KAMs to increase the usefulness of the …

This study examines whether the key audit matters (KAMs) disclosed in expanded audit
reports as a part of recent regulatory reforms are informative for investors in an emerging …

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 …

Abstract In 2013, the United Kingdom (UK) Financial Reporting Council (FRC) mandated
independent auditors to provide an expanded audit report to disclose the risks of material …

The purpose of this study was to trace the evolution of audit opinion research and identify
research gaps that require the future investigation. Data was collected from Scopus and …

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 …

Nothing is arguably more important in auditing practice, regulation, and research than the
concept of audit quality. Yet, despite its centrality to the understanding of auditing, defining it …