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Pais, C. (2020). The consequences of key audit matters on users: a literature review. 15th Iberian Conference on Information Systems and Technologies (CISTI'2020)).

C. A. Pais,  "The consequences of key audit matters on users: a literature review", in 15th Iberian Conf. on Information Systems and Technologies (CISTI'2020)), Sevilha, 2020

@misc{pais2020_1714726272845,
	author = "Pais, C.",
	title = "The consequences of key audit matters on users: a literature review",
	year = "2020",
	howpublished = "Ambos (impresso e digital)",
	url = "http://www.cisti.eu/2020/index.php?lang=pt"
}

TY  - CPAPER
TI  - The consequences of key audit matters on users: a literature review
T2  - 15th Iberian Conference on Information Systems and Technologies (CISTI'2020))
AU  - Pais, C.
PY  - 2020
CY  - Sevilha
UR  - http://www.cisti.eu/2020/index.php?lang=pt
AB  - There is an information gap between what users
expect on an audit and what an audit is, and the new audit report
is made to reduce this information gap, by changing its structure
and content. Among other changes, the new audit report includes
a new section for the disclosure of key audit matters (KAM)
which is mandatory in Union European (UE) on June 2016 and in
the United States (US) on June 2019. This change, triggered
manly by the 2008 financial crisis, is expect a positive effect on
audit quality or users’ perception of it. The main objective of this
paper is review the literature of this recent topic on the
perspective of users and market reaction. The results of the
influence of disclosure KAM in the audit report on users and
market reaction are mixed. Some and experimental studies in
Canada and in the US settings, on investors and financial
analysts, find a positive influence of disclosure KAM on the audit
quality perception, which is not find in German setting on bank
directors. When it comes to archival papers, there is not found
any investor reaction to disclosure KAM.
ER  -