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Keywords: Key audit matters
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Journal Articles
Journal of Economic and Administrative Sciences (2026) 42 (3): 842–859.
Published: 19 September 2024
...Abdullah Alawadhi; Abdulrahman Alrefai; Ahmad Alqassar Purpose The purpose of this study is to examine the impact of key audit matters (KAMs) on the timeliness of financial statement reporting, measured as audit report lag (ARL), within the context of Kuwait's evolving financial market. Design...
