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Keywords: KAM
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Journal Articles
Industry tournament incentives and auditors' professional judgment
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–28.
Published: 25 September 2025
...Abeer Alsulami; Alaa Mansour Zalata; John Kalimilo Malagila Purpose This study aims to examine whether chief executive officer's (CEO) industry tournament incentives are associated with auditors’ professional judgments, particularly in determining key audit matters (KAM) and setting materiality...
