arbiter
JournalsPricingAccount

Audit quality and earnings management after communicating Key Audit Matters (KAMs) in the UAE – audacity and auditors’ perspectives

Yasser Barghathi

Journal of Accounting and Management Information Systems (JAMIS)2021https://doi.org/10.24818/jamis.2021.02001article
AJG 1ABDC C
Weight
0.65

What the paper says

Research Question: Does the introduction of Key Audit Matters (KAMs) increase audit quality and reduce agency cost associated with it? Does the introduction of KAMs decrease Earnings Management (EM) and agency cost associated with it?

20 citations

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.24818/jamis.2021.02001

Or copy a formatted citation

@article{yasser2021,
  title        = {{Audit quality and earnings management after communicating Key Audit Matters (KAMs) in the UAE – audacity and auditors’ perspectives}},
  author       = {Yasser Barghathi},
  journal      = {Journal of Accounting and Management Information Systems (JAMIS)},
  year         = {2021},
  doi          = {https://doi.org/https://doi.org/10.24818/jamis.2021.02001},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Audit quality and earnings management after communicating Key Audit Matters (KAMs) in the UAE – audacity and auditors’ perspectives

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.65

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

F · citation impact0.75 × 0.4 = 0.30
M · momentum0.80 × 0.15 = 0.12
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.