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Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives

Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik
Journal: Qualitative Research in Accounting & Management
Qualitative Research in Accounting & Management (2024) 21 (2): 192–218.
https://doi.org/10.1108/QRAM-06-2022-0098
Published: 08 February 2024
... Limited Licensed re-use rights only Key audit matters Audit efforts Audit quality Audit report transparency M41 M42 KAMs = key audit matters; BOD = board of directors; AC = audit committee; BSEC = bangladesh securities and exchange commission; FRC...
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