Browsing Accounting & Information Systems by Subject "key audit matters"

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    • Matters may matter: The disclosure of key audit matters in the Middle East 

      Mah'd, Osama A.; Mardini, Ghassan H. ( Cogent OA , 2022 , Article)
      The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the factors that affect the level of KAMs' disclosure in the audit reports of the Middle East (ME) region. ...