Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence

IF 4.6 Q1 BUSINESS, FINANCE
Md Khokan Bepari, A. Mollik, S. Nahar, Mohammad N. Islam
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引用次数: 13

Abstract

ABSTRACT 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-specific factors (auditor’s experience, specialization, gender and accounting degree), as determinants of the number of KAMs, account-level KAMs (ALKAMs), and entity-level KAMs (ELKAMs) for a sample of Australian firms. Our findings suggest that KAMs’ disclosure varies based on client firm-specific characteristics, audit firm-specific characteristics and audit partners’ characteristics. We find that firms’ life cycle, size, complexity, intangible intensity, audit firm identity, audit fees, auditors’ specialization, experience, gender and accounting degree affect the number and types of KAMs’ disclosure. Our findings negate the concern of stereotyping in KAMs disclosures and suggest that KAMs’ disclosure varies based on many contextual factors. Our findings have important implications for audit firms, corporate boards, investors and regulators.
会计水平和实体水平关键审计事项的决定因素:进一步证据
我们研究了事务所特定因素(事务所生命周期、事务所规模、复杂性、诉讼风险、无形强度)、审计特定因素(审计公司、审计费用、非审计费用)和审计师特定因素(审计师经验、专业化、性别和会计学位),作为澳大利亚事务所样本中会计师事务所数量、账户级会计师事务所(ALKAMs)和实体级会计师事务所(ELKAMs)的决定因素。研究结果表明,会计师事务所的信息披露受客户事务所特征、审计事务所特征和审计合伙人特征的影响。研究发现,会计师事务所的生命周期、规模、复杂程度、无形强度、审计事务所身份、审计费用、审计师的专业化程度、经验、性别和会计学历影响着会计师事务所信息披露的数量和类型。我们的研究结果否定了对KAMs披露中刻板印象的担忧,并表明KAMs的披露基于许多背景因素而变化。我们的研究结果对审计公司、公司董事会、投资者和监管机构具有重要意义。
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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