Analysis of the Factors Influencing the Disclosure Degree of Key Audit Matters from the Perspective of Auditors - Based on the Results of a Questionnaire Survey_Vol. 2 No. 2 (JSE 2025)_Journal of Statistics and Economics (ISSN: 3005-5733)

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Analysis of the Factors Influencing the Disclosure Degree of Key Audit Matters from the Perspective of Auditors - Based on the Results of a Questionnaire Survey

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DOI: https://doi.org/10.62517/jse.202511203

Author(s)

Wen Haiqin, Dai Chunxia

Affiliation(s)

Dongguan City University,Dongguan, Guangdong, China

Abstract

This paper, against the backdrop of strengthening capital market regulation, analyzes the different factors influencing the degree of disclosure of key audit matters. The study finds that the characteristics of the audited entity have the most significant impact on the disclosure degree, while the characteristics of the accounting firm, auditors, regulatory environment, and investor demand also play important roles. By quantifying the impact of each factor, this study provides important references for improving the audit theory system and optimizing audit practice operations.

Keywords

Key Audit Matters; Disclosure Degree; Influencing Factors; Capital Market

References

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