Staff View: Reporting Key Audit Matters: A Review of Literature

Reporting Key Audit Matters: A Review of Literature

This paper presents a review of the literature on issues concerning independent auditors’ report involving key audit matters (KAMs). The paper aims to provide an overview of the existing literature, summarize their findings and implications, and give insights into the state of KAMs reporting. The st...

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Main Authors:	Ilias, Nurul Fatihah, Mohamad Yusof, Nor Zalina, Salim, Basariah
Format:	Conference or Workshop Item
Language:	English
Published:	2022
Subjects:	HF5601 Accounting
Online Access:	https://repo.uum.edu.my/id/eprint/29946/1/UUM%20IQRC%202022_161-167.pdf https://repo.uum.edu.my/id/eprint/29946/
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id	my.uum.repo.29946
record_format	eprints
spelling	my.uum.repo.299462023-11-15T10:50:14Z https://repo.uum.edu.my/id/eprint/29946/ Reporting Key Audit Matters: A Review of Literature Ilias, Nurul Fatihah Mohamad Yusof, Nor Zalina Salim, Basariah HF5601 Accounting This paper presents a review of the literature on issues concerning independent auditors’ report involving key audit matters (KAMs). The paper aims to provide an overview of the existing literature, summarize their findings and implications, and give insights into the state of KAMs reporting. The study adopts a structured review of literature on KAMs reporting based on articles published between 2018 to 2022 in SCOPUS-indexed journals. The review shows that not much publication in the SCOPUS-indexed journals related to factors influencing KAMs disclosure, but it is evident that there is an increasing amount of literature on this topic, particularly from 2020 to 2022. Furthermore, it is found that research associated with reporting KAMs primarily uses quantitative methods. Hence, the literature review is useful for researchers to identify areas for further academic research. From a practical point of view, the findings from the study will assist auditors to better understand the issues related to reporting KAMs and obtain insights into the key areas where such reporting is issued. 2022 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/29946/1/UUM%20IQRC%202022_161-167.pdf Ilias, Nurul Fatihah and Mohamad Yusof, Nor Zalina and Salim, Basariah (2022) Reporting Key Audit Matters: A Review of Literature. In: UUM International Qualitative Research Conference (QRC), 28 - 30 November 2022, Virtual Conference.
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Institutional Repository
url_provider	http://repo.uum.edu.my/
language	English
topic	HF5601 Accounting
spellingShingle	HF5601 Accounting Ilias, Nurul Fatihah Mohamad Yusof, Nor Zalina Salim, Basariah Reporting Key Audit Matters: A Review of Literature
description	This paper presents a review of the literature on issues concerning independent auditors’ report involving key audit matters (KAMs). The paper aims to provide an overview of the existing literature, summarize their findings and implications, and give insights into the state of KAMs reporting. The study adopts a structured review of literature on KAMs reporting based on articles published between 2018 to 2022 in SCOPUS-indexed journals. The review shows that not much publication in the SCOPUS-indexed journals related to factors influencing KAMs disclosure, but it is evident that there is an increasing amount of literature on this topic, particularly from 2020 to 2022. Furthermore, it is found that research associated with reporting KAMs primarily uses quantitative methods. Hence, the literature review is useful for researchers to identify areas for further academic research. From a practical point of view, the findings from the study will assist auditors to better understand the issues related to reporting KAMs and obtain insights into the key areas where such reporting is issued.
format	Conference or Workshop Item
author	Ilias, Nurul Fatihah Mohamad Yusof, Nor Zalina Salim, Basariah
author_facet	Ilias, Nurul Fatihah Mohamad Yusof, Nor Zalina Salim, Basariah
author_sort	Ilias, Nurul Fatihah
title	Reporting Key Audit Matters: A Review of Literature
title_short	Reporting Key Audit Matters: A Review of Literature
title_full	Reporting Key Audit Matters: A Review of Literature
title_fullStr	Reporting Key Audit Matters: A Review of Literature
title_full_unstemmed	Reporting Key Audit Matters: A Review of Literature
title_sort	reporting key audit matters: a review of literature
publishDate	2022
url	https://repo.uum.edu.my/id/eprint/29946/1/UUM%20IQRC%202022_161-167.pdf https://repo.uum.edu.my/id/eprint/29946/
_version_	1783881382783614976
score	13.222552

Reporting Key Audit Matters: A Review of Literature

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