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The Impact of Auditor Rotation on Key Audit Matters (KAM): Evidence From the Listed Portuguese Companies

The Impact of Auditor Rotation on Key Audit Matters (KAM): Evidence From the Listed Portuguese Companies

Maria Albertina Barreiro Rodrigues, Carla Martinho, Gabriel Correia Alves, Miguel Ângelo Ribeiro Ladislau Ferreira
Copyright: © 2023 |Pages: 25
ISBN13: 9781668472934|ISBN10: 1668472937|ISBN13 Softcover: 9781668472941|EISBN13: 9781668472958
DOI: 10.4018/978-1-6684-7293-4.ch011
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MLA

Barreiro Rodrigues, Maria Albertina, et al. "The Impact of Auditor Rotation on Key Audit Matters (KAM): Evidence From the Listed Portuguese Companies." Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector, edited by Fábio Albuquerque and Paula Gomes dos Santos, IGI Global, 2023, pp. 235-259. https://doi.org/10.4018/978-1-6684-7293-4.ch011

APA

Barreiro Rodrigues, M. A., Martinho, C., Alves, G. C., & Ferreira, M. Â. (2023). The Impact of Auditor Rotation on Key Audit Matters (KAM): Evidence From the Listed Portuguese Companies. In F. Albuquerque & P. dos Santos (Eds.), Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector (pp. 235-259). IGI Global. https://doi.org/10.4018/978-1-6684-7293-4.ch011

Chicago

Barreiro Rodrigues, Maria Albertina, et al. "The Impact of Auditor Rotation on Key Audit Matters (KAM): Evidence From the Listed Portuguese Companies." In Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector, edited by Fábio Albuquerque and Paula Gomes dos Santos, 235-259. Hershey, PA: IGI Global, 2023. https://doi.org/10.4018/978-1-6684-7293-4.ch011

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Abstract

One of the measures that emerged within the scope of the European audit reform was the report of key audit matters (KAM) with the objective of providing greater transparency in the auditor's reports. In 2015 the International Auditing and Assurance Standards Board (IAASB) approved the international standard on auditing (ISA) 701- Communicating KAM in the independent auditor's report. This chapter aims to analyse the evolution of the KAM report, in companies listed on Euronext Lisbon, from 2016 to 2019, and the impact of auditor rotation on that report. For this purpose, a mixed methodology was used with the KAM categorization followed by descriptive statistics. Through the research developed about the evolution of the report, it has been concluded that there was a decrease in the number of KAM reported during the period and that the majority of KAM reported each year are reported again in the following year. Regarding the impact that the audit firm change may have on KAM report, it was not possible to make a direct relationship between the audit firm change and KAM report.

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