Further evidence regarding the effect of KAMs on audit report lag
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DOI: 10.1371/journal.pone.0320183
Abstract: This paper investigates the effect of the number of key audit matter disclosures (KAMs) on audit report lag, focusing on Turkey, an emerging country. The main findings indicate that the number of KAMs positively influences… read more here.
Keywords: effect; kams audit; audit report; report lag ... See more keywords