Do audit firm and audit committee characteristics influence the reporting of key audit matters? Evidence from Palestine

IF 3 Q2 BUSINESS

Cogent Business & Management Pub Date : 2024-08-31 DOI:10.1080/23311975.2024.2396537

Noor Joudeh, Saher Aqel

引用次数: 0

Abstract

This study explores the influence of audit firm and audit committee (AC) characteristics on the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the Palestine ...

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审计公司和审计委员会的特点会影响关键审计事项的报告吗？来自巴勒斯坦的证据

本研究探讨了审计公司和审计委员会（AC）的特征对巴勒斯坦上市公司审计报告中关键审计事项（KAMs）报告程度的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Cogent Business & Management BUSINESS-

CiteScore

4.40

自引率

10.00%

发文量

301

审稿时长

16 weeks

期刊介绍： Cogent Business & Management is a fully peer-reviewed, open access journal with a mission to help researchers reach a truly global audience, interact with experts in their field, and discover new connections across diverse fields of research. Cogent Business & Management considers original research articles, reviews and letters in the following branches of business and management research: Accounting, Corporate Governance & Business Ethics Banking & Finance Information & Technology Management Management Marketing Operations Management.