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Author

Nazira Zulfiqar

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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

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