The consequences of disclosing key audit matters (KAMs): A review of the academic literature
In this recently published paper, Melina Heilman (Technische Universität Dortmund) and I review the emerging body of academic research which examines the effects of KAM disclosures in the auditor’s report. We do so by examining four distinct streams...
The consequences of disclosing key audit matters (KAMs): A review of the...
The small to medium sized practitioners of the future in a changing world
Fair Value Accounting: Making Accounting less Useful?
Economic Analysis of Widespread Adoption of CSR and Sustainability...
Call for partnerships with National Associations