THE EFFECT OF EARNINGS MANAGEMENT, AUDIT QUALITY, AND AUDIT COMMITTEE EFFECTIVENESS ON KEY AUDIT MATTERS WITH CORPORATE COMPLEXITY AS A MODERATING VARIABLE
Key Audit Matters (KAM) have become an important component of auditor reporting by providing additional information regarding issues considered most significant during the audit process. This study examines the effects of earnings management, audit quality, and audit committee effectiveness on KAM disclosure and evalua...