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Impact of Key Audit Matters and the auditor’s opinion on the decisions of non-institutional investors

ABSTRACT This study investigates the impact of the adoption of the Brazilian Accounting Standard - Auditing Standard 701, specifically Key Audit Matters (KAMs), and the auditor’s qualified opinion on the investment decisions of Brazilian non-institutional investors. The research fills a gap in the l...

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Principais autores: Mariana Aparecida Favero Fiorin, Vagner Antônio Marques, Débora Vieira Miranda
Format: Artigo
Sprog:Inglês
Udgivet: Universidade de São Paulo 2026-07-01
Serier:Revista Contabilidade & Finanças
Fag:
Key Audit Matters
BNC TA 701
investment decision
Independent Auditor’s Report
audit opinion
Online adgang:http://www.scielo.br/pdf/rcf/v37n101/1808-057X-rcf-37-101-e2313.pdf
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