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Determinants of Key Audit Matters disclosure: a comparative study of banking and insurance sectors in Portugal, the United Kingdom and the Netherlands
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This study examines determinants of Key Audit Matters (KAMs) disclosure in audit reports
from 84 companies in the banking and insurance sectors in Portugal, the United Kingdom, and
the Netherlands. Using a mixed-method approach, the research highlights that Big 4 auditors
disclose more KAMs, influenced by fees, entity size, and complexity, while profitability and
indebtedness show weaker effects. Regional and sectoral variations also shape KAM reporting.
Results underscore KAMs' role in enhancing audit transparency and stakeholder trust. This
work was supported by Fundação para a Ciência e a Tecnologia and projects funded by POR
Lisboa and POR Norte. Special thanks to my advisor and my parents for their guidance and
unwavering support.
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Audit Key audit matters ISA 701 Europe