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<i>Reading between the lines</i> : the impact of Key Audit Matters’ (KAMs) readability and informative value on audit reports in an emerging market

Adriana Tiron-Tudor et al.

Spanish Journal of Finance and Accounting2026https://doi.org/10.1080/02102412.2026.2613320article
AJG 1ABDC B
Weight
0.50

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https://doi.org/https://doi.org/10.1080/02102412.2026.2613320

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@article{adriana2026,
  title        = {{<i>Reading between the lines</i> : the impact of Key Audit Matters’ (KAMs) readability and informative value on audit reports in an emerging market}},
  author       = {Adriana Tiron-Tudor et al.},
  journal      = {Spanish Journal of Finance and Accounting},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1080/02102412.2026.2613320},
}

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<i>Reading between the lines</i> : the impact of Key Audit Matters’ (KAMs) readability and informative value on audit reports in an emerging market

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.