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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Main Authors: | , , , , , , , , |
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Format: | Article |
Language: | English |
Published: |
Research and Development Academy
2024-12-01
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Series: | Heritage and Sustainable Development |
Online Access: | https://hsd.ardascience.com/index.php/journal/article/view/860 |
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