归属学者：

马茜群 ; 王琦

归属院系：

商学院（监察审计学院）

作者：

Ma, Qianqun¹ ; Zhou, Jianan ; Wang, Kongwen ; Wang, Qi^2,3

摘要：

This study examines whether differentiated disclosure of key audit matter (KAM) in China indicates a higher financial misstatement risk. Our empirical study demonstrates that financial statements with less boilerplate KAM are more likely to be subsequently restated than those with more boilerplate KAM. This association is only pronounced for smaller auditing firms in stronger legal environments. Additionally, auditors who report differentiated KAM are likely to disclose more risk-related information. Moreover, clients are more likely to restate financial reports when the KAM relates to managers' subjective estimations.

语种：

英文

出版日期：

2023

学科：

工商管理

收录：

SSCI

提交日期：

2023-10-10

引用参考：

Ma, Qianqun; Zhou, Jianan; Wang, Kongwen; Wang, Qi. Does Differentiated Key Audit Matter in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk? Evidence from China[J]. ASIA-PACIFIC JOURNAL OF FINANCIAL STUDIES,2023():.