| dc.contributor | 會計系 | |
| dc.creator (作者) | 戚務君 | |
| dc.creator (作者) | Che, Limei;Chi, Wuchun;Liao, Yi-Ping;Pan, Hunghua | |
| dc.date (日期) | 2026-03 | |
| dc.date.accessioned | 13-Aug-2026 09:15:20 (UTC+8) | - |
| dc.date.available | 13-Aug-2026 09:15:20 (UTC+8) | - |
| dc.date.issued (上傳時間) | 13-Aug-2026 09:15:20 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=184443 | - |
| dc.description.abstract (摘要) | This study examines the factors that may affect the inconsistency between key audit matters (KAMs) and critical audit matters (CAMs) of European listed firms that are also publicly traded in the U.S. (i.e., cross-listed firms). These firms are required to disclose KAMs in Europe and CAMs in the U.S., and we focus on those issuing IFRS financial statements in both jurisdictions. Given that auditors are accountable to multiple stakeholders, their decisions on audit matter disclosure may be influenced by various factors, potentially resulting in consistent or inconsistent KAM and CAM reporting. Accountability theory suggests that auditors tend to adopt cautious strategies to justify their decisions. The primary objective of this study is to investigate the impact of three key factors—firm litigation risk, audit partner gender, and analyst coverage—on the inconsistency between KAMs and CAMs of European cross-listed firms. Our regression analyses show that firms with higher litigation risk, female partners, and greater analyst coverage exhibit lower levels of inconsistency. This study also provides descriptive statistics to illustrate the influences of broader factors—such as auditing standards and reporting practices in the U.S. and Europe—on audit matter disclosure. To the best of our knowledge, this study is the first to document the impact of firm litigation risk, audit partner gender, and analyst coverage on auditors’ KAM and CAM reporting for cross-listing firms. The findings contribute to the literature on expanded audit disclosures and can inform the ongoing debate on public policy related to enhanced audit reporting. | |
| dc.format.extent | 112 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Journal of Accounting and Public Policy, Vol.56, 107402, pp.1-21 | |
| dc.subject (關鍵詞) | Key audit matters; Critical audit matters; Cross-listed firms; Auditing standards; Litigation risk; Audit partner gender; Analyst coverage | |
| dc.title (題名) | What affects the inconsistency between KAMs and CAMs? Evidence from cross-listed firms | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1016/j.jaccpubpol.2026.107402 | |
| dc.doi.uri (DOI) | https://doi.org/10.1016/j.jaccpubpol.2026.107402 | |
