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

Rodríguez García, FerranYang, Hansen2021-07-232021-07-232021https://hdl.handle.net/2445/179368Treballs Finals del Màster Oficial de Comptabilitat i Fiscalitat, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2020-2021, Tutor: Ferrán Rodríguez GarcíaHansen 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"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.45 p.application/pdfengcc by-nc-nd (c) Yang, 2021http://creativecommons.org/licenses/by-nc-nd/3.0/es/Anàlisi d'impacte econòmicIBEX 35 (Índex borsari)AuditoriaTreballs de fi de màsterEconomic impact analysisIBEX 35AuditingMaster's thesesThe Impact of The Disclosure of Key Audit Matters on Market Reaction and Audit Quality, An Empirical Analysis from Spanish IBEX 35info:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccess