This study seeks to advance research related to eXtensible Business Reporting Language
(XBRL). XBRL is an open standard for reporting structured financial information which …

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 …

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 …

Purpose Key audit matters (KAMs) in International Standard for Auditing, 701 seek to
enhance the value of the auditor's report by increasing the transparency of how the audit …

Standard-setters worldwide have passed new audit reporting requirements aimed at making
audit reports more informative to investors. In the UK, the new standard expands the audit …

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 …

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 …

This study examines the usefulness of new expanded audit report key audit matters (KAM)
disclosures in assessing the level of financial distress present at a client firm. Using six years …

Purpose This paper aims to investigate the impact of the implementation of the critical audit
matters (CAMs) disclosure requirement and the subsequent relationship between CAM …

We study the effects of the disclosure of critical audit matters (CAMs) on an auditor's audit
effort and an investor's scrutiny effort decisions and on investment efficiency. Both the …