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Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence

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  • Md Khokan Bepari
  • Abu Taher Mollik
  • Shamsun Nahar
  • Mohammad Nazrul Islam

Abstract

We examine firm-specific factors (firm life cycle, firm size, complexity, litigation risks, intangible intensity), audit-specific factors (audit firm, audit fee, non-audit fee) and auditor-specific factors (auditor’s experience, specialization, gender and accounting degree), as determinants of the number of KAMs, account-level KAMs (ALKAMs), and entity-level KAMs (ELKAMs) for a sample of Australian firms. Our findings suggest that KAMs’ disclosure varies based on client firm-specific characteristics, audit firm-specific characteristics and audit partners’ characteristics. We find that firms’ life cycle, size, complexity, intangible intensity, audit firm identity, audit fees, auditors’ specialization, experience, gender and accounting degree affect the number and types of KAMs’ disclosure. Our findings negate the concern of stereotyping in KAMs disclosures and suggest that KAMs’ disclosure varies based on many contextual factors. Our findings have important implications for audit firms, corporate boards, investors and regulators.

Suggested Citation

  • Md Khokan Bepari & Abu Taher Mollik & Shamsun Nahar & Mohammad Nazrul Islam, 2022. "Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence," Accounting in Europe, Taylor & Francis Journals, vol. 19(3), pages 397-422, September.
    • Handle: RePEc:taf:acceur:v:19:y:2022:i:3:p:397-422
    DOI: 10.1080/17449480.2022.2060753
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