Extended auditor rports and key audit matters disclosure as complements to corporate narrative reporting

Khairul Ayuni Mohd Kharuddin, Ilias Basioudis, Omar Al Farooque

Research output: Chapter in Book/Published conference outputChapter (peer-reviewed)peer-review

Abstract

The aim of this chapter is to explore how the extended auditor report (EAR) and key audit matters (KAMs) disclosures can complement the corporate narrative reports prepared by the management. Two other aims of the chapter are to explore the evidence from the KAMs and EARs implementation so far, and whether they have fulfilled the expectations of regulators and other stakeholders. In doing so, we review the relevant academic literature, accounting standards, and reports published by the professional accounting bodies, accounting firms, accounting and auditing standards setters as well as regulators that provide insights into EAR and KAMs disclosure implementation in different jurisdictions, as well as their accompanying benefits and challenges .
Original languageEnglish
Title of host publicationCorporate Narrative Reporting: Beyond the Numbers
EditorsMahmoud Marzouk, Khaled Hussainey
Place of PublicationUK
Chapter6
Publication statusAccepted/In press - 1 May 2022

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