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Keywords: Gulf Cooperation Council (GCC)
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (5): 869–896.
Published: 21 April 2026
...Sara Al-Asmakh; Ahmed A. Elamer; Olayinka Uadiale Purpose This study aims to explore the impact of ownership structure and board composition on Key Audit Matter ( KAM ) disclosures in the Gulf Cooperation Council ( GCC ) region, where concentrated ownership and unique governance structures prevail...
Includes: Supplementary data
