Informativeness of key audit matters: Evidence from China

• 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
• Institution: Singapore Management University

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...