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Author

Nargis Akhtar

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2 papers indexed here

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Review Open access Oct 2026

Determinants of Key Audit Matters: Evidence from Pakistan

Key Audit Matters (KAMs) are an important component of expanded audit reports because they communicate areas involving significant audit risk, professional judgment, and auditor attention. This study examines the company-related and auditor-related determinants of KAM reporting in Pakistan, an emerging market where man...

Fahim Javed, Nargis Akhtar, Muhammad Usman Qureshi et al. · 0 citations
Review Open access Sep 2026

Sustainable Packaging and Repurchase Intention: The Role of Green Perceived Value and Environmental Concerns

The purpose of this study is to examine the influence of sustainable packaging on consumers' repurchase intention in Pakistan's skincare FMCG sector, while investigating the mediating role of green perceived value and the moderating role of environmental concern, based on the Theory of Planned Behaviour. The target aud...

Ayesha Azam, Sidra Ramzan, Nargis Akhtar et al. · 0 citations

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