The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry

Purpose – The objective of this study is to present novel evidence regarding the impact of the Key Audit Matters (KAM) disclosure requirements of International Standard on Auditing – 701 (ISA) on the auditing profession concerning reimbursement costs in underdeveloped nations, Jordan. Design/methodo...

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Bibliographic Details
Main Author: Esraa Esam Alharasis
Format: Article
Language:English
Published: Emerald Publishing 2025-01-01
Series:AJAR (Asian Journal of Accounting Research)
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/AJAR-09-2023-0323/full/pdf
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