The nexus of auditor, firm characteristics and governance in influencing key audit matters: a study of financial firms in Indonesia
This study explored the determinants of Key Audit Matters (KAMs) within the financial sector of Indonesia, an emerging market characterized by distinctive socio-economic and cultural dynamics. It examined the impact of auditor characteristics, firm attributes, and corporate governance mechanisms on...
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| Main Authors: | , |
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| Format: | Article |
| Language: | en |
| Published: |
Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
2025
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/128383/1/128383.pdf https://ir.uitm.edu.my/id/eprint/128383/ https://mar.uitm.edu.my/ |
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