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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Bibliographic Details

Main Authors:	Soepriyanto, Gatot, Utomo, Hermin
Format:	Article
Language:	en
Published:	Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2025
Subjects:	Auditing. Auditors Financial management. Business finance. Corporation finance
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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