Journal article
A systematic literature review on determinants of key audit matters disclosure: an international perspective
International Journal of Disclosure and Governance, Vol.Advanced access
29-Jan-2026
Appears in UniSC Supported Open Access Outputs
Abstract
This Systematic Literature Review (SLR) synthesises existing research on the determinants of Key Audit Matters (KAMs)/Critical Audit Matters (CAMs) disclosure across three key dimensions: auditor-related, client-related, and corporate governance characteristics, and identifies directions for future research. This study employed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines to review the existing primary and secondary data studies on determinants of KAMs disclosure. Using the Scopus database and some other selection criteria, I reviewed 49 published research articles from 2016 to 2024. This SLR highlights that auditor-related characteristics (audit firm size, audit fees, non-audit fees, auditor tenure, auditor gender, and audit partner/audit firm rotations), client-related characteristics (firm size, age, complexity, financial health, performance, and industry), and corporate governance characteristics (audit committee size, audit committee gender diversity, audit committee expertise, board independence and board gender diversity) significantly determine KAMs disclosure, including its number, types, length, and readability. The review also identifies some future research opportunities, particularly cross-country investigations across diverse legal and institutional settings, as well as further exploration of underexamined auditor-related determinants (non-audit fees, gender, joint assurance), and corporate governance determinants (board size, board independence, audit committee independence, and institutional factors) of KAMs disclosure. This SLR offers practical implications for users of audited financial statements to enhance the quality and transparency of KAMs disclosures by highlighting some of its key determinants.
Details
- Title
- A systematic literature review on determinants of key audit matters disclosure: an international perspective
- Authors
- Anojan Vickneswaran (Corresponding Author) - University of the Sunshine Coast
- Publication details
- International Journal of Disclosure and Governance, Vol.Advanced access
- Publisher
- Palgrave Macmillan Ltd.
- DOI
- 10.1057/s41310-026-00356-0
- ISSN
- 1746-6539
- Copyright note
- This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made. The images or other third party material in this article are included in the article’s Creative Commons licence, unless indicated otherwise in a credit line to the material. If material is not included in the article’s Creative Commons licence and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. To view a copy of this licence, visit http://creativecommons.org/licenses/by/4.0/.
- Organisation Unit
- School of Business and Creative Industries
- Language
- English
- Record Identifier
- 991214173702621
- Output Type
- Journal article
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InCites Highlights
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- Web Of Science research areas
- Management