Further evidence regarding the effect of KAMs on audit report lag

Ayşegül Ciğer, Bülent Kınay and Murat Ocak

PLOS ONE, 2025, vol. 20, issue 3, 1-26

Abstract: 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.

Date: 2025
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0320183 (text/html)
https://journals.plos.org/plosone/article/file?id= ... 20183&type=printable (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:plo:pone00:0320183

DOI: 10.1371/journal.pone.0320183

Access Statistics for this article

More articles in PLOS ONE from Public Library of Science
Bibliographic data for series maintained by plosone ().