An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, D., Maroun, W. orcid.org/0000-0001-7448-1220 and Duboisee De Ricquebourg, A. orcid.org/0000-0002-5268-2109 (2023) An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020. South African Journal of Business Management, 54 (1). a3669. ISSN 2078-5585

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Item Type: Article
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© 2023 Dusan Ecim, Warren Maroun, Alan Duboisee de Ricquebourg | This work is licensed under CC Attribution 4.0.

Keywords: Key audit matters (KAMs); audit firms; expectation gap; information asymmetry; audit reports
Dates:
  • Published: 31 January 2023
  • Published (online): 31 January 2023
  • Accepted: 22 November 2022
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 06 Feb 2024 13:29
Last Modified: 06 Feb 2024 13:29
Published Version: https://sajbm.org/index.php/sajbm/article/view/366...
Status: Published
Publisher: AOSIS
Identification Number: 10.4102/sajbm.v54i1.3669
Open Archives Initiative ID (OAI ID):

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