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

Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)–listed entities’ audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach: The...

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Main Authors: Dusan Ecim, Warren Maroun, Alan Duboisee de Ricquebourg
Format: Artigo
Language:Inglês
Published: AOSIS 2023-01-01
Series:South African Journal of Business Management
Subjects:
key audit matters (kams)
audit firms
expectation gap
information asymmetry
audit reports
Online Access:https://sajbm.org/index.php/sajbm/article/view/3669
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