TJAR Workshop

RIEBセミナー

2022年11月23日(水)13:30 ~ 15:00

RIEBセミナー

TJAR Workshop主催

日時 2022年11月23日(水)13:30 ~ 15:00
会場 経済経営研究所 会議室(新館2階)
対象 教員、院生、および同等の知識をお持ちの方
使用言語 英語
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参加登録 (締切:11/20)
13:30 ~ 15:00
論題
Auditors' Reporting of Boilerplate KAMs and Audit Effort
報告者
Lina (Zixuan) LI (The University of Auckland Business School)
概要
We examine the determinants of disclosing repeated and boilerplate content in Key Audit Matters (KAMs) by auditors and investigate whether boilerplate KAMs are indicative of lower audit effort. Using data from New Zealand, we find evidence of repeated and boilerplate KAM content being disclosed at the client level since the reporting requirement was introduced. In multivariate analyses, we find that client business risk and auditor reputation are negatively associated with auditors' reporting of boilerplate KAMs. Furthermore,we find that auditors exert lower effort on audits for which they report a higher level of boilerplate content in KAMs. Our study provides novel findings that contribute to auditors' voluntary reporting of KAMs and provide important practical implications for investors and regulators.
日本語