The association between audit firm attributes and key audit matters readability

Purpose: This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia. Design/methodology/approach: The auditor'...

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Bibliographic Details
Published in:Asian Journal of Accounting Research
Main Author: Hussin N.; Md Salleh M.F.; Ahmad A.; Rahmat M.M.
Format: Article
Language:English
Published: Emerald Publishing 2023
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85151392000&doi=10.1108%2fAJAR-10-2022-0317&partnerID=40&md5=6ef95a0de8ab4aaf53964c4b328205d3