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- Title
The Implementation of ISA 701-Key Audit Matters: A Review.
- Authors
Norazura Masdor; Amanuddin Shamsuddin
- Abstract
Purpose: This paper is to explore the possible impact of Key Audit Matters (KAMs) disclosure on investors' reaction and audit quality in several countries based on the analysis of prior academic and professional audit literature. Design/methodology/approach: Critical analysis of prior academic and professional audit literature. Findings: Based on the previous literatures findings shows that the impact of the disclosure of KAMs by the auditors are varies. Therefore, this study allows enriching the current international debate on the introduction of this new auditing standard. Research limitations/implications: The paper does not offer a comprehensive analysis of KAMs issues. Rather it is a focus on the impact of KAMs disclosure on investors' reaction and quality of audit in several countries. Practical implications: The paper encourages reflections on contemporary practices and offers some suggestions for reform. Originality/value: The paper is a combination of evidences and arguments on contemporary issues.
- Subjects
AUDITING; FINANCIAL statements; AUDITING standards; AUDITOR-client relationships; INVESTORS
- Publication
Global Business & Management Research, 2018, Vol 10, Issue 3, p1107
- ISSN
1947-5667
- Publication type
Article