Informational content of key audit matters and financial analysts’ forecasts

Informational content of key audit matters and financial analysts’ forecasts

Abstract The aim of this article was to analyze the relationship between the informational content of the key audit matters (KAMs) reported in the Independent Audit Report (IAR) and financial analysts’ forecasts for the companies listed on the B3 S.A. - Brasil, Bolsa, Balcão (B3). The research that...

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Bibliographic Details
Main Authors: Lauren Dal Bem Venturini, Márcia Bianchi, Vanessa Noguez Machado, Edilson Paulo
Format: Article
Language:English
Published: Universidade de São Paulo 2022-04-01
Series:Revista Contabilidade & Finanças
Subjects:
audit report
key audit matters
financial analysts
informational asymmetry
informational value
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772022000200281&tlng=en

Internet

http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772022000200281&tlng=en

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