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...

Purpose: The objective of this paper is to conduct an extensive literature review on Shariah Audit practiced in Islamic Financial Institutions and finding the research gap in the existing literature.Methodology: The study is based on secondary data. The theoretical framework used in this paper...