How do board features and auditor characteristics shape key audit matters disclosures? Evidence from emerging economies

How do board features and auditor characteristics shape key audit matters disclosures? Evidence from emerging economies

This study examines how corporate board features and auditor characteristics in Bangladesh influence the disclosure of key audit matters (KAM) in annual reports from 2018 to 2021. Using ordinary least squares (OLS) regressions, the study finds that factors such as chair gender, the presence of women...

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Bibliographic Details
Main Authors: Md Mustafizur Rahaman, Md. Rezaul Karim
Format: Article
Language:English
Published: Elsevier 2023-12-01
Series:China Journal of Accounting Research
Subjects:
Key audit matters
Board characteristics
Auditor characteristics
Corporate governance
Bangladesh
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309123000412

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