...Md. Mustafizur Rahaman; Raihan Sobhan; Md. Rezaul Karim; Md. Borhan Uddin Bhuiyan Purpose This study investigates whether auditor−client geographic proximity ( ACGP ) affects the key audit matters (KAMs) disclosures in the context of an emerging economy. Design/methodology/approach ACGP...

.... Based on data from listed financial firms in Bangladesh, an emerging economy, over the period 2016–2024, the study employs linear regression analysis to test these hypotheses. Findings The empirical findings indicate that a higher proportion of female directors is associated with lower levels...