TY  - JOUR
AU  - Camacho Miñano, Juana María Del Mar
AU  - Muñoz Izquierdo, Nora
AU  - Pincus, Mort
AU  - Wellmeyer, Patricia
PY  - 2023
DO  - 10.1016/j.bar.2023.101200
SN  - 0890-8389
UR  - https://hdl.handle.net/20.500.14352/73107
T2  - british accounting review
AB  - This study examines the usefulness of new expanded audit report key audit matters (KAM) disclosures in assessing the level of financial distress present at a client firm. Using six years of KAM disclosures for U.K. Premium-listed firms beginning in...
LA  - eng
PB  - Elsevier B.V.
KW  - Expanded audit reporting
KW  - Critical/key audit matters (KAMs)
KW  - Risk of material misstatement
KW  - ISA 700
KW  - Client firm financial distress
KW  - Auditor characteristics.
TI  - Are Key Audit Matter Disclosures Useful in Assessing the Financial Distress Level of a Client Firm?
TY  - journal article
ER  -