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The Public Company Accounting Oversight Board (PCAOB) has recently required auditors to disclose critical audit matters (CAMs), which are financial statement ma
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As of June 30, 2019, the Public Company Accounting Oversight Board (PCAOB) requires that the new auditor's report for large accelerated filers include a discuss
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Prior research indicates that expanded audit reports, which disclose financial statement matters that involved especially challenging, subjective, or complex au
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PCAOB AS 3101 requires the auditor to communicate any critical audit matters (CAMs), identified during the planning or performance of the audit, in the audit re