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Keywords: Key audit matters
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Journal Articles
International Journal of Law and Management (2024) 66 (4): 417–446.
Published: 01 February 2024
...Esraa Esam Alharasis; Abeer F. Alkhwaldi; Khaled Hussainey Purpose This study aims to investigate the moderating effect of the COVID-19 epidemic on the relationship between key audit matter (KAM) and auditing quality. Design/methodology/approach The authors use the ordinary least squares...
