We examine whether expanded audit report (EAR) disclosures classified as the audit
opinion, going concern uncertainty paragraphs (GCUPs), emphasis of matter paragraphs …

Purpose The Audit and Accounting Firms (AAF) companies are of great importance as they
audit companies in different sectors and report on their economic-financial situation. The …

Using a narrow view of accounting experience, this study examines the relationship
between accounting experience on audit committees (ACs) and key audit matters (KAMs) in …

Research background: Issuing an annual report inquiry letter is a powerful means by which
securities exchanges regulate the information of listed companies, which can convey infor …

Recent studies have provided insights into key audit matters (KAMs) disclosure content and
their determinants. While conducting this study, no known study examined the relation …

Key audit matters (KAM) are supposed to enhance the informational value of the audit
report. Since the audit report is the primary communication channel between the auditor and …

We examine whether and how engagements with bankrupt clients (ie, bankruptcy
experiences) affect auditors' behavior in future engagements. Using a large sample of …

The loan guarantee system plays a crucial role in facilitating bank financing for companies.
However, if the borrowing firm is unable to repay the loan, the company providing the loan …

استهدفت الدراسة الحالية قياس أثر القيمة المعلوماتية لأمور المراجعة الرئيسية من واقع معلومات
التقارير السردية علي معاملات الأطراف ذات العلاقة للشركات المدرجة في البورصة المصرية، ولقد …‎

In contrast to previous literature, our study not only examines the communicative value of
Key Audit Matters (KAMs) through the capital market reaction to KAMs but also analyses the …