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The Impact of The Disclosure of Key Audit Matters on Market Reaction and Audit Quality, An Empirical Analysis from Spanish IBEX 35

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Treballs Finals del Màster Oficial de Comptabilitat i Fiscalitat, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2020-2021, Tutor: Ferrán Rodríguez García

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Hansen Yang ha obtingut el PREMI A LA MILLOR TESI DE MÀSTER EN COMPTABILITAT- 1a.posició pel  seu  treball  titulat "The Impact of The Disclosure of Key Audit Matters on Market Reaction and Audit Quality. An  Empirical Analysis from Spanish IBEX 35"

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The main purpose of this Final Master Degree Project is to study the impact of key audit matters on market reaction and audit quality in the audit report required by the International Auditing Standard 701. It collects and analyzes related researches in decades on the key audit matters, discussing its importance in the audit reporting, and conducts empirical analysis with samples of audit reports from companies in IBEX 35, which concluded that the key audit matters in the audit report of IBEX 35 companies cannot significantly affect the market reaction and improve the audit quality, analyzing potential reasons causing such results, and proposed further research directions.

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Màster Oficial - Comptabilitat i Fiscalitat

# metadata.dc.title[].value
The Impact of The Disclosure of Key Audit Matters on Market Reaction and Audit Quality, An Empirical Analysis from Spanish IBEX 35