Factors Influencing KAM Reporting: A Structured Literature Review

The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users of the audit report and financial statements....

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Autores principales:	Teodora PORUMBACEAN, Adriana TIRON-TUDOR
Formato:	article
Lenguaje:	EN
Publicado:	Chamber of Financial Auditors of Romania 2021
Materias:	key audit matters audit report isa 701 Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/48870457f45f40c7ab1cc323feb7a1e5
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id	oai:doaj.org-article:48870457f45f40c7ab1cc323feb7a1e5
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spelling	oai:doaj.org-article:48870457f45f40c7ab1cc323feb7a1e52021-11-08T12:51:51ZFactors Influencing KAM Reporting: A Structured Literature Review10.20869/AUDITF/2021/164/0251583-58121844-8801https://doaj.org/article/48870457f45f40c7ab1cc323feb7a1e52021-11-01T00:00:00Zhttp://revista.cafr.ro/temp/Article_9683.pdfhttps://doaj.org/toc/1583-5812https://doaj.org/toc/1844-8801The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users of the audit report and financial statements. This study aims to identify relevant drivers influencing the Key Audit Matters (KAMs) disclosed in the audit report, based on a review of the articles published in top accounting journals. Our results reveal the fact that the audited company itself especially influences the disclosure of the KAMs, emphasizing the size of the company, the complexity of the business, the applicable regulation of the industry in which the company operates, all of which impact the overall client-risk level. Other relevant factors are the accounting standards with which the company must comply and on which it must report, the audit company (‘Big Four’ or not) and the audited company’s location.Teodora PORUMBACEANAdriana TIRON-TUDORChamber of Financial Auditors of Romaniaarticlekey audit mattersaudit reportisa 701Accounting. BookkeepingHF5601-5689FinanceHG1-9999ENAudit Financiar, Vol 19, Iss 164, Pp 743-758 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	key audit matters audit report isa 701 Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
spellingShingle	key audit matters audit report isa 701 Accounting. Bookkeeping HF5601-5689 Finance HG1-9999 Teodora PORUMBACEAN Adriana TIRON-TUDOR Factors Influencing KAM Reporting: A Structured Literature Review
description	The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users of the audit report and financial statements. This study aims to identify relevant drivers influencing the Key Audit Matters (KAMs) disclosed in the audit report, based on a review of the articles published in top accounting journals. Our results reveal the fact that the audited company itself especially influences the disclosure of the KAMs, emphasizing the size of the company, the complexity of the business, the applicable regulation of the industry in which the company operates, all of which impact the overall client-risk level. Other relevant factors are the accounting standards with which the company must comply and on which it must report, the audit company (‘Big Four’ or not) and the audited company’s location.
format	article
author	Teodora PORUMBACEAN Adriana TIRON-TUDOR
author_facet	Teodora PORUMBACEAN Adriana TIRON-TUDOR
author_sort	Teodora PORUMBACEAN
title	Factors Influencing KAM Reporting: A Structured Literature Review
title_short	Factors Influencing KAM Reporting: A Structured Literature Review
title_full	Factors Influencing KAM Reporting: A Structured Literature Review
title_fullStr	Factors Influencing KAM Reporting: A Structured Literature Review
title_full_unstemmed	Factors Influencing KAM Reporting: A Structured Literature Review
title_sort	factors influencing kam reporting: a structured literature review
publisher	Chamber of Financial Auditors of Romania
publishDate	2021
url	https://doaj.org/article/48870457f45f40c7ab1cc323feb7a1e5
work_keys_str_mv	AT teodoraporumbacean factorsinfluencingkamreportingastructuredliteraturereview AT adrianatirontudor factorsinfluencingkamreportingastructuredliteraturereview
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Factors Influencing KAM Reporting: A Structured Literature Review

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