The audit expectation gap is a phenomenon that exists for many years. In particular, the
audited financial statements beneficiaries' expectations exceed what auditors can …

This study experimentally examines whether the implementation of key audit matters (KAMs)
in auditors' reports affects managers' reporting behavior. In line with prior research in …

Using Chinese data of key audit matters (KAM) reports, this study assesses whether the
KAM rule improves audit quality and how KAM disclosures relate to audit quality. With …

Key audit matters (KAMs) play a substantial role in financial reporting and have garnered
increasing attention in recent years. This systematic review of 117 papers and reports …

The new generation of expanded audit reports includes disclosures about significant matters
in a company's financial reporting and its audit. These disclosures are a landmark change in …

While prior studies have considered the effect of the enhanced auditor's report (EAR) on a
range of auditor, management and investors' judgments, we consider whether the inclusion …

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 …

We investigate the effect of key audit matters (KAM) in the auditor's report as required by the
new ISA 701. We consider investment professionals and non-professional investors in our …

Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

This study aims to explore the application of a new audit regulation, International Standard
on Auditing no. 701 (ISA 701) on Key Audit Matters (KAMs), in the develo** country …