The moderating role of key audit matters in the relationship between audit committee characteristics and audit report lag
Ottbah Alhawamdeh,
Zalailah Salleh,
Shahnaz Ismail
Abstract:The audit committee roles are essential to corporate governance because they are accountable in many aspects of financial governance. In order to understand the relationship between audit committee meeting (ACM) frequency, audit committee size (ACZ), and audit report lag (ARL) in Jordan, this study looked at the moderating effect of key audit matters (KAMs). A correlational research strategy was employed in the study. The data gathered from the 144 Jordanian enterprises for the period of 2016 to 2020 were disc… Show more
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