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

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

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. A disclosure index approach is employed to consider eight KAMs generated from...

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Bibliographic Details
Main Authors: Osama A. Mah’d, Ghassan H. Mardini
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Economics & Finance
Subjects:
key audit matters
auditing
audit reports
Middle East
Online Access:https://www.tandfonline.com/doi/10.1080/23322039.2022.2111787

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