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Keywords: Key audit matters
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal 1–30.
Published: 13 July 2026
...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...
