...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...

...Asif M. Huq; Mahsa Mohammadrezaei Purpose The purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other stakeholders assess or determine the materiality in sustainability reporting...