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Keywords: Readability
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Journal Articles
International Journal of Accounting and Information Management (2025) 33 (5): 902–947.
Published: 13 October 2025
...Imran Haider; Abdulaziz Alzeban; Iman Harymawan; Suham Cahyono Purpose This study aims to examine earnings management ( EM ) practices in client companies against the disclosure of key audit matters ( KAM ) in expanded audit reports, as well as its impact on the readability of KAM in client...
Journal Articles
International Journal of Accounting and Information Management (2025) 33 (4): 741–768.
Published: 09 May 2025
...Imran Haider; Iman Harymawan; Adib Minanurohman; Mohammad Nasih Purpose This study aims to investigate the association between chief executive officer (CEO) career horizons and the readability of notes to financial statements. This study posits that CEOs influence the presentation of financial...
