Concepedia

Key Audit Matters

Key Audit Matters is a formal component of the auditor's report that identifies and explains those issues judged to be of most significance in the audit of the financial statements, distinguishing it from other audit elements by its focus on matters requiring heightened auditor attention due to their effect on the audit strategy and the auditor’s professional judgment.

111

Publications

5.4K

Citations

230

Authors

163

Institutions

Publications per year

2017–2026

103

Variants

Kam

Parents

Publications

111

The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study

Louis‐Philippe Sirois, Jean Bédard, Palash Bera · Accounting Horizons · 2018 · 284 citations

, , +16

Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France

Jean Bédard, Nathalie Gonthier‐Besacier, Alain Schatt · Auditing A Journal of Practice & Theory · 2018 · 220 citations

, , +17

Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom

Laura Sierra‐García, Nicolás Gambetta, María Antonia García Benau et al. · The British Accounting Review · 2019 · 207 citations

, , +14

What matters in disclosures of key audit matters: Evidence from Europe

Inês Pinto, Ana Isabel Morais · Journal of International Financial Management and Accounting · 2018 · 193 citations · Full text

, , +13

Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality

Yamin Zeng, Joseph H. Zhang, Junsheng Zhang et al. · Accounting Horizons · 2020 · 156 citations

, , +15

1–5 of 111

Authors

230

  1. KH
    Khaled Hussainey

    University of Portsmouth, United Kingdom

    5 publications · 212 citations

    5

    h-index

  2. TA
    Tarek Abdelfattah

    Mansoura University, Egypt

    4 publications · 276 citations

    4

    h-index

  3. AJ
    Alan J. Duboisée de Ricquebourg

    University of Leeds, United Kingdom

    3 publications · 86 citations

    3

    h-index

  4. MK
    Michael Kend

    RMIT University, Australia

    3 publications · 192 citations

    3

    h-index

  5. NV
    Nicole V.S. Ratzinger‐Sakel

    Universität Hamburg, Germany

    3 publications · 197 citations

    3

    h-index

1–5 of 230

Institutions

163

  1. University of Portsmouth

    Portsmouth, United Kingdom

    7 h-index

    9 publications

    458 citations

  2. Mansoura University

    Al Mansurah, Egypt

    5 h-index

    8 publications

    554 citations

  3. University of the Witwatersrand

    Johannesburg, South Africa

    5 h-index

    6 publications

    206 citations

  4. RMIT University

    Melbourne, Australia

    4 h-index

    8 publications

    406 citations

  5. Brunel University of London

    London, United Kingdom

    3 h-index

    3 publications

    181 citations

  6. Prince of Songkla University

    Songkhla, Thailand

    3 h-index

    3 publications

    106 citations

  7. Université Laval

    Québec, Canada

    3 h-index

    5 publications

    932 citations

  8. University of Leeds

    Leeds, United Kingdom

    3 h-index

    3 publications

    86 citations

1–8 of 163

Venues

  1. SSRN Electronic Journal

    Repository · 11 publications · 318 citations

    11

    h-index

  2. International Journal of Auditing

    IJA · 12 publications · 747 citations

    11

    h-index

  3. Managerial Auditing Journal

    MAJ · 9 publications · 481 citations

    9

    h-index

  4. The British Accounting Review

    BAR · 4 publications · 341 citations

    4

    h-index

  5. Auditing A Journal of Practice & Theory

    AJPT · 3 publications · 326 citations

    3

    h-index

1–5