Further evidence regarding the effect of KAMs on audit report lag.
This paper investigates the effect of the number of key audit matter disclosures (KAMs) on audit report lag, focusing on Turkey, an emerging country. The main findings indicate that the number of KAMs positively influences audit report lag in Turkey. System GMM results reinforce our primary estimati...
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| Format: | Article |
| Language: | English |
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Public Library of Science (PLoS)
2025-01-01
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| Series: | PLoS ONE |
| Online Access: | https://doi.org/10.1371/journal.pone.0320183 |
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| author | Ayşegül Ciğer Bülent Kınay Murat Ocak |
| author_facet | Ayşegül Ciğer Bülent Kınay Murat Ocak |
| author_sort | Ayşegül Ciğer |
| collection | DOAJ |
| description | This paper investigates the effect of the number of key audit matter disclosures (KAMs) on audit report lag, focusing on Turkey, an emerging country. The main findings indicate that the number of KAMs positively influences audit report lag in Turkey. System GMM results reinforce our primary estimations, supporting the robustness of our findings. Notably, auditing by large audit firms moderates the effect of KAM numbers of on audit report lag. We categorized KAMs into four sub-types and found that only revenue-related KAMs significantly increase audit report lag. Additionally, various corporate governance, audit firm, and individual auditor attributes influence the number of KAMs reported. |
| format | Article |
| id | doaj-art-4a8c93ba71464a9ba58851b67fcbe188 |
| institution | OA Journals |
| issn | 1932-6203 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Public Library of Science (PLoS) |
| record_format | Article |
| series | PLoS ONE |
| spelling | doaj-art-4a8c93ba71464a9ba58851b67fcbe1882025-08-20T02:22:25ZengPublic Library of Science (PLoS)PLoS ONE1932-62032025-01-01203e032018310.1371/journal.pone.0320183Further evidence regarding the effect of KAMs on audit report lag.Ayşegül CiğerBülent KınayMurat OcakThis paper investigates the effect of the number of key audit matter disclosures (KAMs) on audit report lag, focusing on Turkey, an emerging country. The main findings indicate that the number of KAMs positively influences audit report lag in Turkey. System GMM results reinforce our primary estimations, supporting the robustness of our findings. Notably, auditing by large audit firms moderates the effect of KAM numbers of on audit report lag. We categorized KAMs into four sub-types and found that only revenue-related KAMs significantly increase audit report lag. Additionally, various corporate governance, audit firm, and individual auditor attributes influence the number of KAMs reported.https://doi.org/10.1371/journal.pone.0320183 |
| spellingShingle | Ayşegül Ciğer Bülent Kınay Murat Ocak Further evidence regarding the effect of KAMs on audit report lag. PLoS ONE |
| title | Further evidence regarding the effect of KAMs on audit report lag. |
| title_full | Further evidence regarding the effect of KAMs on audit report lag. |
| title_fullStr | Further evidence regarding the effect of KAMs on audit report lag. |
| title_full_unstemmed | Further evidence regarding the effect of KAMs on audit report lag. |
| title_short | Further evidence regarding the effect of KAMs on audit report lag. |
| title_sort | further evidence regarding the effect of kams on audit report lag |
| url | https://doi.org/10.1371/journal.pone.0320183 |
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