Audit committee effectiveness in times of crisis: Empirical insights on key audit matters disclosure

Audit committee effectiveness in times of crisis: Empirical insights on key audit matters disclosure

This study investigates the relationship between audit committee (AC) effectiveness and key audit matter (KAM) disclosure in non-financial listed companies in GCC countries with COVID-19 as a moderator. This study used a static and dynamic panel regression model with 2238 observations from 2017 to...

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Bibliographic Details
Main Authors: Sajead Mowafaq Alshdaifat, Mohammed W.A. Saleh, Marwan Mansour, Abedulwale Khassawneh, Mohammad Fawzi Shubita, Jalal Rajeh Hanaysha, Ebrahim Mohammed Al-Matari, Murad Abdulsalam Qamhan, Mahmaod Alrawad
Format: Article
Language:English
Published: Research and Development Academy 2024-12-01
Series:Heritage and Sustainable Development
Online Access:https://hsd.ardascience.com/index.php/journal/article/view/860
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