The Impact of Company Financial Performance and Audit Fees on the Disclosure of Key Audit Matters (KAM)
Key Audit Matters (KAM), recently mandated by ISA 701, aim to enhance audit transparency by addressing critical audit areas. This study provides empirical evidence on the impact of financial performance and audit fees on KAM disclosures. Furthermore, it categorizes KAM into two risk levels: Entity-...
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| Автори: | , |
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| Формат: | Artigo |
| Мова: | Indonésio |
| Опубліковано: |
Petra Christian University
2025-05-01
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| Серія: | Jurnal Akuntansi dan Keuangan |
| Предмети: | |
| Онлайн доступ: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/29565 |
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