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All Journal The Es Accounting and Finance
Setiapraptadi, Muhammad Rezky
Unknown Affiliation
Economics, Econometrics & Finance

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Impact of Company Complexity and Investor Behavior on Key Audit Matters: Academic Literature Review Setiapraptadi, Muhammad Rezky; Nugrahanti, Trinandari Prasetya
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.391

Abstract

In the context of accounting and auditing, the term “key audit matters” refers to key issues that are of primary concern to auditors in conducting an audit. In today’s complex and dynamic business world, companies often operate in an environment full of challenges, risks and uncertainties. This study uses the following keywords: “Key Audit Matters”, “Complexity” and “Investor Behavior”. The search databases used are Google Scholar and Web of Science. We investigate studies that have examined the impact of KAM disclosure on (1) Corporate Complexity, and (2) investor behavior and market reaction. The purpose of this paper is to provide an overview of the existing literature and to summarize the preliminary findings and implications of 8 studies. Key Audit Matters have an effect on investor response and Corporate Complexity leads to increased disclosure in key audit matters.
Co-Authors Trinandari Prasetya Nugrahanti