Experimental dataset for paper: Do key audit matters impact financial reporting behavior?

  • Anna Gold (Creator)
  • Melina Heilmann (Creator)
  • Christiane Pott (Creator)
  • Johanna Rematzki (Creator)



This data is the result of an experimental study which examines whether the implementation of key audit matters (KAMs) in auditors' reports affects managers' reporting behavior.
Date made available2019
PublisherVrije Universiteit Amsterdam
Date of data production1 Jun 2019 - 1 Oct 2019

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