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 …

The main objective of this research is to investigate the extent of the disclosure of key audit
matters (KAMs) and the factors that affect the level of KAMs' disclosure in the audit reports of …

The growing expenses, dependence on IT for business operations, and growing
requirements regarding related party transaction (RPT) reporting impose the need for …

This study explores the influence of audit firm and audit committee (AC) characteristics on
the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the …

Key audit matters (KAM) have become an essential part of audit reports, as they help to
assess the audit risks and how auditors face them, contributing to show audit quality. In this …

Purpose This study aims to examine the relationship between key audit matters (KAMs) and
the restatement of financial statements, assessing their impact on the financial statement …

The current study aimed at investigating the level of disclosure of Key Audit Matters (KAMs)
in the audit reports of Jordanian companies listed in the Amman Stock Exchange (ASE) as …

This study investigates the impact of auditor-and auditee-specific features on key audit
matter disclosures in auditors' reports. It focuses on client factors, including debt, profitability …

This study seeks to provide fresh empirical evidence on the way complex IFRS-9 estimations
affect Key Audit Matters (KAM) disclosure in Jordan, an impoverished nation. A robust year …

Purpose: This study discovered the most disclosed key audit matters (KAMs) in the audit
reports of South African state-owned enterprises (SOEs), and investigated the relationship …