Relationship between key audit matters reporting and audit fees: moderating role of audit firm quality and client complexity
This study investigates the relationship between the number of key audit matters (NKAMs) and audit fees (AFEE), and the moderating roles of audit firm quality (proxied by the Big4 auditors) and client complexity (proxied by client size and revenue) in this relationship. The study uses 1,163 listed non-financ...