TY  - JOUR
AU  - Camacho Miñano, Juana María Del Mar
AU  - Muñoz Izquierdo, Nora
AU  - Wellmeyer, Patricia
AU  - Pincus, Morton
PY  - 2024
DO  - https://doi.org/10.1016/j.bar.2023.101200
SN  - 1095-8347
UR  - https://hdl.handle.net/20.500.14352/125038
T2  - The 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
M2  - 101200
PB  - ELSEVIER
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
VL  - 56
ER  -