Reporting of key audit matters: an analysis based on income smoothing in the brazilian electric power sector

Reporting of key audit matters: an analysis based on income smoothing in the brazilian electric power sector

Purpose: This research aims to verify the impact of Key Audit Matters (KAMs) on income smoothing practices in Brazilian companies in the electric power sector. The final sample covers 33 companies in this sector, with the study period from 2016 to 2019, as KAMs became mandatory for financial statem...

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Bibliographic Details
Main Authors: Ana Claudia Santo Lima, Cleidinara Ribeiro Dias, Lúcio de Souza Machado, Carlos Henrique Silva do Carmo
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2025-01-01
Series:Revista Ambiente Contábil
Subjects:
Audit quality; Income smoothing; KAMs.
Online Access:https://periodicos.ufrn.br/ambiente/article/view/38660
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