Informativeness of key audit matters: Evidence from China

Informativeness of key audit matters: Evidence from China

This study examines whether the key audit matters (KAMs) disclosed in expanded audit reports as a part of recent regulatory reforms are informative for investors in an emerging economy setting. Using the recent adoption of expanded audit reports for firms listed exclusively in Mainland China, we fin...

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Bibliographic Details
Main Authors: GOH, Beng Wee, LEE, Kiat Bee Jimmy, LI, Dan, WANG, Muzhi
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2024
Subjects:
Expanded audit report
information content
key audit matters.
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/2028
https://ink.library.smu.edu.sg/context/soa_research/article/3055/viewcontent/Informativeness_of_Key_Audit_Matters___SSRN.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/2028
https://ink.library.smu.edu.sg/context/soa_research/article/3055/viewcontent/Informativeness_of_Key_Audit_Matters___SSRN.pdf

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