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Keywords: Information value
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2026) 34 (7): 264–294.
Published: 20 May 2026
...Lise Muriel Botha; Phillip de Jager; Francois Toerien; Ezelda Swanepoel Purpose This study aims to investigate whether key audit matters ( KAM ) in audit reports in South Africa are linguistically homogeneous. If homogenous, then the reports are of limited information value and probably...
