The incident angle dependence of ion-induced kinetic electron emission (KEE) from solids is calculated using a Monte Carlo simulation of the transport of incident ions and recoiling target atoms, and a semi-empirical theory of KEE. The emphasis is put on the origin of the deviation from the inverse cosine law. The effect of the high-energy recoiling target atoms on the deviation is much greater than that of the trajectory distribution and backscattering of the incident ions, except for light and low-energy ion impact. The positive (negative) contribution of the recoiling target atoms to the incident angle dependence is dominant for high (low) impact energy. The deviation can be explained by the increase in the electron excitation by recoiling target atoms localized near the surface and the increase in the emission of the atoms, i.e., sputtering.
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