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Auditor Reporting Standards: An Analysis of Key Audit Matters in European Union

  • The financial crises of 2008 emphasized the need to extend the information in the audit reports, which led to a new version of the Revised Auditor Reporting Standards. The new standard adds a new section in the audit report known as Key Audit Matters (KAMs). The focus of this study is the analysis of the reported KAMs from the financial year 2016. The analysis demonstrated a decrease in the number of reported KAMs from the BIG 4 audit firms from 2016 to 2019. The analysis is done only on companies whose country of origin is part of the European Union. Further this thesis attempts to empirically investigate the factors that influence the number of disclosed KAMs in a reporting period. The factors considered in the empirical estimation are the characteristics of the firm and auditor. The study uses a panel data set that has an annual frequency of 100 companies. The time interval of data gathering of these companies is 2015-2019 and 2016-2019 thus, to have a balanced panel the study estimated two different models. It has been concluded that the size of the firm and the change of auditor are particularly important in determining the number of disclosed KAMs.

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Metadaten
Author:Suada Dajci
Referee:Agnes Aschfalk-Evertz
Advisor:Natalie Packham
Document Type:Master's Thesis
Language:English
Date of first Publication:2020/12/30
Publishing Institution:Hochschulbibliothek HWR Berlin
Granting Institution:Hochschule für Wirtschaft und Recht Berlin
Date of final exam:2020/09/17
Release Date:2021/09/14
Tag:BIG 4; European Union; KAMs; auditor's characteristics; firm's characteristics
Page Number:39
Institutes:FB I - Wirtschaftswissenschaften / Accounting and Controlling M.A.
Licence (German):License LogoUrheberrechtsschutz