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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

Author

Adinda Khumairoh

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Open access Aug 2026

When CEOs Shape Audits: Leadership Power Behind Key Audit Matters

This study investigates the impact of CEO characteristics on Key Audit Matter (KAM) disclosure in Indonesian publicly traded companies in response to increasing regulatory demands for audit transparency. Based on agency theory and upper echelon theory, this study examines whether CEO gender, family affiliation, financi...

Susilaningdyah Mustikawati, Adinda Khumairoh, Hasna Ucca Nandini · 0 citations

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