KAMs

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Granular narrative tags give better, faster insights – and other final conclusions on digital audit data

Is granular tagging of text more useful than large text blocks? That’s the question we consider in the final post in our series on Key Audit Matters (KAMS), analysing early digital data from Japan, the first country to require this information to be tagged using XBRL.

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AuditJapanKAMsKAMs JapanXBRL

Insights from Japan’s Digitally Tagged KAMs: 4 – Granular narrative tags are more useful

By Revathy Ramanan

This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we used specific digitally tagged segments of Key Audit Matters (KAMs) — called “Critical Audit […]

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AuditJapanKAMsXBRLXII News

Do patterns of similarity in KAMs data reflect ‘boilerplate’ disclosures?

By Editor

This week, we bring you our third post analysing early XBRL-tagged Key Audit Matters (KAMs) from Japan.

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AuditJapanKAMsKAMs JapanXBRL

Insights from Japan’s Digitally Tagged KAMs: 3 – Seeing Similarity in Text Disclosures

By Revathy Ramanan

This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we looked at how digital tagging of Key Audit Matters (KAMs) using XBRL is helpful […]

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AuditJapanKAMsXBRLXII News

Trends and outliers in industry risks, as revealed by KAMs data

By Editor

We have published the second post in our series analysing world-first digitally tagged Key Audit Matters (KAMs) data from Japan, exploring how the use of XBRL can help us get a better handle on the risks identified by auditors.

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AuditJapanKAMsKAMs JapanXBRL

Insights from Japan’s Digitally Tagged KAMs: 2 – Industry Trends and Interesting Outliers

By Revathy Ramanan

This is part of a short series on initial insights from our analysis of digital KAMs data, being collected in Japan for the first time. For the first post and introduction, start here. In the first post in this series, we began our analysis of XBRL data on Key Audit Matters (KAMs) from Japanese public […]

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AuditJapanKAMsXBRLXII News

A world first: we analyse digital KAMS data from Japan

By Editor

Key Audit Matters (KAMs) can illuminate risks of interest to investors. In Japan that information is now XBRL-tagged, opening it up for analysis. We kick off a series of blogs with our initial insights, and a window into the value of digital KAMs data.

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AuditJapanKAMsKAMs JapanXBRL

Insights from Japan’s Digitally Tagged KAMs: 1 – The Big Themes

By Revathy Ramanan

This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. Watch this space for further posts. The Key Audit Matters (KAMs) section of an audit report highlights the most significant issues found, in the auditor’s judgement. KAMs are intended to […]

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Survey Dives into KAMs in the Banking Sector

By Editor

An Accountancy Europe survey of Key Audit Matters (KAMs) reporting has found a slight dip in the number of KAMs reported by European banks – although numbers are still significantly higher than the average for all industries. KAMs became mandatory with the new and revised auditor reporting standards which came into effect for audits of […]

Items tagged with "KAMs"

Granular narrative tags give better, faster insights – and other final conclusions on digital audit data

Insights from Japan’s Digitally Tagged KAMs: 4 – Granular narrative tags are more useful

Do patterns of similarity in KAMs data reflect ‘boilerplate’ disclosures?

Insights from Japan’s Digitally Tagged KAMs: 3 – Seeing Similarity in Text Disclosures

Trends and outliers in industry risks, as revealed by KAMs data

Insights from Japan’s Digitally Tagged KAMs: 2 – Industry Trends and Interesting Outliers

A world first: we analyse digital KAMS data from Japan

Insights from Japan’s Digitally Tagged KAMs: 1 – The Big Themes

Survey Dives into KAMs in the Banking Sector

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KAMs

Items tagged with "KAMs"

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