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- W4317387734 abstract "Purpose This paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by an audit firm in Jordan is related to the length of its ARL. Design/methodology/approach The authors analysed data from the first three years of KAM reporting in Jordan (2017–2019) for 194 public listed Jordanian companies to examine the relation between the number of KAMs and the ARL, taking into account several control variables related to the Jordanian context. Findings This study found that there is no statistically significant relation between the number of KAMs reported by Jordanian audit firms and their ARLs, suggesting that the KAM reporting in Jordan is somewhat superficial, with the selection of what is actually reported as a KAM not directly related to the efforts needed to deal with its concerns. However, this study also found statistically significant positive relations between the ARL and each of audit fees, audit firm size, the issuance of a qualified audit opinion and company leverage and a statistically significant negative relation between the ARL and company profitability. Originality/value This is one of the very few studies to cover the potential relation between KAM reporting and the ARL. In a developing country context characterised by limited demand for an external audit of high quality, this study finds that auditors may decouple on their reporting of KAMs by not actually making significant efforts to deal with them." @default.
- W4317387734 created "2023-01-19" @default.
- W4317387734 creator A5009118637 @default.
- W4317387734 creator A5039853367 @default.
- W4317387734 creator A5072786714 @default.
- W4317387734 date "2023-01-20" @default.
- W4317387734 modified "2023-10-03" @default.
- W4317387734 title "The effect of key audit matters on the audit report lag: evidence from Jordan" @default.
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