Value Relevance of Board Attributes: The Mediating Role of Key Audit Matter

Value Relevance of Board Attributes: The Mediating Role of Key Audit Matter

The presence of board members with good governance attributes is value-relevant since it influences investors’ investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters (KAMs). KAM disclosure provides information ab...

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Bibliographic Details
Main Authors: Romlah Jaffar, Nor Asyiqin Abu, Mohamat Sabri Hassan, Mohd Mohid Rahmat
Format: Article
Language:English
Published: MDPI AG 2023-02-01
Series:International Journal of Financial Studies
Subjects:
key audit matters
extended auditor’s report
board attributes
value relevance
mediation analysis
Online Access:https://www.mdpi.com/2227-7072/11/1/41

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