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Yanti Puji Astutie

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Conference Open access Aug 2026

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...

Aslih Auladhana, D. Rahmatika, Abdulloh Mubarok et al. · 0 citations

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