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...

The aim of this paper is to provide empirical evidence about the effect of organizational competition (OC) as a contextual factor on the relationship between the effectiveness of information technology governance (ITG), which informs accounting information systems, and the financial performance...