The Influence of Audit Firm Attributes on KAM Disclosures in FTSE100 in Malaysia
Key audit matters (KAM) functions to optimise auditors’ reporting transparency to emphasise the most pivotal audit matters occurring from auditors’ perspectives. Although auditors substantially ascertain the KAM details to be documented in the auditor’s report, the extent to which audit firm attribu...
| Published in: | Management and Accounting Review |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi Mara
2022
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85145831542&doi=10.24191%2fMAR.V21i02-10&partnerID=40&md5=61b446769680a89d3db7eeee874c15ce |