Key audit matters: a systematic review
(2024)
Journal Article
Elmarzouky, M., Hussainey, K., & Abdelfattah, T. (2024). Key audit matters: a systematic review. International Journal of Accounting, Auditing and Performance Evaluation, 20(3/4), 319-341. https://doi.org/10.1504/ijaape.2024.138473
Key audit matters (KAMs) play a substantial role in financial reporting and have garnered increasing attention in recent years. This systematic review of 117 papers and reports published between 2013 and 2023 contributes to the audit and financial re... Read More about Key audit matters: a systematic review.