Romlah Jaffar; Abu, Nor Asyiqin; Mohamat Sabri Hassan; … - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-21
audit matters (KAMs). KAM disclosure provides information about issues faced by external auditors in the auditing of a …' investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key …