Mah’d, Osama A.; Mardini, Ghassan H. - In: Cogent economics & finance 10 (2022) 1, pp. 1-20
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...