Disclosure of Key Audit Matters (KAM) on Audit Quality: A Literature Study

Japasindo, Irma and Gamayuni, Rindu and Sudrajat, Sudrajat (2020) Disclosure of Key Audit Matters (KAM) on Audit Quality: A Literature Study. In: Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia.

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Abstract

This research aims to see the impact of implementing Key Audit Matters (KAM) disclosure based on International Standard on Auditing (ISA) No. 701 on audit quality. The data used in this investigation came from various scientific journal articles published from October 2020 to 2024. The research meth

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 18:20
Last Modified: 16 Apr 2026 21:56
URI: http://eprints.eai.eu/id/eprint/52042

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