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Key Audit Matters, Audit Delay, Earning Management, dan Kualitas Audit: A Systematic Review

Year: 2025

Type: review

Abstract: This study aims to review previous literature on the impact of KAM implementation on Audit Delay, Earning Management, and Audit Quality. The method used is a systematic literature review, with articles obtained through the Publish or Perish application. The article criteria are articles indexed by SINTA and Scopus published in 2022-2025. The results of the study indicate that disclosure of Key Audit Matters can improve the quality of financial report communication and transparency so that it has a negative effect on audit delay, and can reduce the potential for earnings management. Disclosure of Key Audit Matters also shows a positive effect on audit quality because of broader disclosure, information asymmetry between stakeholders and management can be overcome

Source: MIZANIA Jurnal Ekonomi Dan Akuntansi

DOI: 10.47776/mizania.v5i2.1682

Authors: Devi Nurcahya, Rizdina Azmiyanti

Institution: University of Pembangunan Nasional Veteran Jawa Timur

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4414651145

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