...Md Khokan Bepari; Shamsun Nahar; Abu Taher Mollik; Mohammad Istiaq Azim Purpose In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing country, Bangladesh. The authors’ proxies...

...Md Mustafizur Rahaman; Md Moazzem Hossain; Md. Borhan Uddin Bhuiyan Purpose The new audit regulation for disclosure of key audit matters (KAMs) in financial reporting has been introduced in both developed and developing countries. This study investigates the influence of three distinctive sets...