Related Articles ( Key Audit Matters )
Determinants of Key Audit Matters Disclosure in Audit Reports: An Empirical Study on Listed Banks in the Saudi Stock Market
Objectives: This study aims to analyze the factors influencing the disclosure of key matters in the audit reports of Saudi banks listed on the stock exchange, focusing on the size of audit firms and economic conditions with including the impact of the COVID-19 pandemic. Methods: The study employed a ...