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Keywords: KAM
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Journal Articles
International Journal of Emerging Markets (2024) 19 (3): 798–821.
Published: 09 August 2022
...Saeed Rabea Baatwah; Ehsan Saleh Almoataz; Waddah Kamal Omer; Khaled Salmen Aljaaidi Purpose This study investigates the consequences of the key audit matter (KAM) disclosure requirement by considering two salient audit proxies: audit fees and audit report lag. This investigation is relevant...
