Perceiving Auditors' Undertone

Yau, Ling Na Belinda

doi:10.2139/ssrn.3867131

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The Usefulness Of Kams1

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2024

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“…Masoud (2017) provides initial evidence that the word choice in the communications between the auditor and the management has changed. Yau (2021) investigates the relationship between the unexpected positive tone of Risks of Material Misstatements (RMMs) in audit reports and various measures of financial reporting outcomes. The findings suggest that the unexpected positive tone of RMMs is related to lower future earnings uncertainty and reflects the auditor's judgement about the client company.…”

Section: The Usefulness Of Kamsmentioning

confidence: 99%

Key audit matters: a systematic review

Elmarzouky,

Hussainey,

Abdelfattah

2024

IJAAPE

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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 published between 2013 and 2023 contributes to the audit and financial reporting field by identifying research gaps and suggesting areas for future research. The findings show that KAMs impact financial reporting and emphasise the need for further investigation into their effectiveness in improving financial reporting quality. This study provides valuable insights for regulators, stakeholders, and the academic and professional community and highlights the importance of future research on KAMs to assess the success of regulatory changes in audit reporting.

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Section: The Usefulness Of Kamsmentioning

confidence: 99%