Further evidence regarding the effect of KAMs on audit report lag.

Further evidence regarding the effect of KAMs on audit report lag.

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 audit report lag in Turkey. System GMM results reinforce our primary estimati...

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Bibliographic Details
Main Authors: Ayşegül Ciğer, Bülent Kınay, Murat Ocak
Format: Article
Language:English
Published: Public Library of Science (PLoS) 2025-01-01
Series:PLoS ONE
Online Access:https://doi.org/10.1371/journal.pone.0320183
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