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All Journal Mizania : Jurnal Ekonomi dan Akuntansi
Nurcahya, Devi
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Tinjauan Literatur atas Dampak Penerapan Key audit matters terhadap Audit delay, Earning Management, dan Kualitas Audit Nurcahya, Devi; Azmiyanti, Rizdina
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i2.1682

Abstract

This study aims to review previous literature on the impact of KAM implementation on Audit Delay, Earning Management, and Audit Quality. The method used is a systematic literature review, with articles obtained through the Publish or Perish application. The article criteria are articles indexed by SINTA and Scopus published in 2022-2025. The results of the study indicate that disclosure of Key Audit Matters can improve the quality of financial report communication and transparency so that it has a negative effect on audit delay, and can reduce the potential for earnings management. Disclosure of Key Audit Matters also shows a positive effect on audit quality because of broader disclosure, information asymmetry between stakeholders and management can be overcome
Co-Authors Azmiyanti, Rizdina