Journal of Economic and Financial Sciences

1. Key audit matters: insight from audit experts
Milton Segal
Meditari Accountancy Research  vol: 27  issue: 3  first page: 472  year: 2019  
doi: 10.1108/MEDAR-06-2018-0355

2. The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting
Tuomas Honkamäki, Markus Mättö, Henri Teittinen
International Journal of Auditing  vol: 26  issue: 3  first page: 354  year: 2022  
doi: 10.1111/ijau.12285

3. The process of identifying and reporting CAMs: early evidence
Brian E. Daugherty, Denise Dickins, Marshall K. Pitman, Wayne A. Tervo
International Journal of Disclosure and Governance  vol: 18  issue: 1  first page: 16  year: 2021  
doi: 10.1057/s41310-020-00101-1

4. Informational content of key audit matters and financial analysts’ forecasts
Lauren Dal Bem Venturini, Márcia Bianchi, Vanessa Noguez Machado, Edilson Paulo
Revista Contabilidade & Finanças  vol: 33  issue: 89  first page: 281  year: 2022  
doi: 10.1590/1808-057x202113080

5. Matters may matter: The disclosure of key audit matters in the Middle East
Osama A. Mah’d, Ghassan H. Mardini
Cogent Economics & Finance  vol: 10  issue: 1  year: 2022  
doi: 10.1080/23322039.2022.2111787

6. Applying a new audit regulation: Reporting Key Audit Matters in Jordan
Modar Abdullatif, Ayat S. Al‐Rahahleh
International Journal of Auditing  vol: 24  issue: 2  first page: 268  year: 2020  
doi: 10.1111/ijau.12192

7. What is in a word? The information value of key audit matters
Lise Muriel Botha, Phillip de Jager, Francois Toerien, Ezelda Swanepoel
Meditari Accountancy Research  vol: 34  issue: 7  first page: 264  year: 2026  
doi: 10.1108/MEDAR-07-2025-3137

8. The effect of key audit matters on the audit report lag: evidence from Jordan
Modar Abdullatif, Rami Alzebdieh, Saeed Ballour
Journal of Financial Reporting and Accounting  vol: 23  issue: 1  first page: 257  year: 2025  
doi: 10.1108/JFRA-07-2022-0245

9. Dinâmica de divulgação dos principais assuntos de auditoria no Brasil e em Portugal
Lauren Dal Bem Venturini, Elis Carlot Agostini, Márcia Bianchi
Revista Catarinense da Ciência Contábil  vol: 24  first page: e3532  year: 2025  
doi: 10.16930/2237-766220253532

10. Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality
Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik, Mohammad Istiaq Azim
Journal of Accounting in Emerging Economies  vol: 14  issue: 4  first page: 855  year: 2024  
doi: 10.1108/JAEE-12-2022-0344

11. Conteúdo Informacional dos Principais Assuntos de Auditoria e a Estrutura de Capital na Contratação de Dívida
Lauren Dal Bem Venturini, Jéssica Tomasi Moser, Márcia Bianchi, Laura Azevedo de Castro
Contabilidade Gestão e Governança  vol: 28  issue: 2  first page: 617  year: 2025  
doi: 10.51341/cgg.v28i2.3382

12. Kilit denetim konularının Uluslararası Denetim Standardı (UDS) 701 kapsamında incelenmesi
Hasan TÜREDİ, Duygu CELAYİR
Sakarya Üniversitesi İşletme Enstitüsü Dergisi  vol: 3  issue: 2  first page: 203  year: 2021  
doi: 10.47542/sauied.931241

13. Unveiling the role of audit committees: how their characteristics shape key audit matters disclosure in the middle East
Muiz Abu Alia, Aladdin Dwekat, Karam Shaar, Aseel Najjar, Lana Abu Ridah
International Journal of Disclosure and Governance  year: 2026  
doi: 10.1057/s41310-026-00353-3

14. The expected impact of the implementation of International Financial Reporting Standard (IFRS) 16 – Leases
Milton Segal, Genevieve Naik
Journal of Economic and Financial Sciences  vol: 12  issue: 1  year: 2019  
doi: 10.4102/jef.v12i1.207

15. UK audit reporting practices in the pre-ISA700 (2015 revision) era
George-Silviu Cordoș, Melinda-Timea Fülöp, Adriana Tiron-Tudor
Asian Journal of Business Ethics  vol: 9  issue: 2  first page: 349  year: 2020  
doi: 10.1007/s13520-020-00113-8

16. A Critical Analysis on The Impact of Australian Natural Gas Price Cap Policy on Asset Value and Income
Shutong Huang
Journal of Social Science Humanities and Literature  vol: 6  issue: 4  first page: 121  year: 2023  
doi: 10.53469/jsshl.2023.06(04).24

17. KİLİT DENETİM KONULARININ AÇIKLANMASINI HANGİ FAKTÖRLER ETKİLER? İMALAT FİRMALARINDAN KANITLAR
Ahmet ÖZCAN
International Journal of Management Economics and Business  vol: 17  issue: 1  first page: 149  year: 2021  
doi: 10.17130/ijmeb.796444

18. Financial distress e governança corporativa: um estudo no mercado de capitais brasileiro
Renato Ribeiro Dos Santos, Fernanda Maciel Peixoto
Revista de Gestão e Secretariado (Management and Administrative Professional Review)  vol: 14  issue: 11  first page: 20158  year: 2023  
doi: 10.7769/gesec.v14i11.3172