The world is constantly changing, and with an evolving global environmental crisis, there is
a growing trend of Corporate Social Responsibility, and Environmental, Social, and …

Key audit matters (KAMs) play a substantial role in financial reporting and have garnered
increasing attention in recent years. This systematic review of 117 papers and reports …

Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Corporate governance and diversity management: evidence from a disclosure perspective |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

This study provides empirical examination of Sustainable Development Goals (SDGs)
reporting in Oman. It also examines the impact of SDGs reporting on corporate financial …

Purpose This study investigates the impact of managerial ability and auditor report
readability on the cost of debt and corporate liquidity in Omani-listed industrial companies …

Risk disclosure is one of the practices of corporate governance. Disclosure of risk is an
important aspect of a company's financial reporting since it provides information on how …

Purpose This study aims to investigate the impact of risk committee characteristics on the
risk disclosure of banking institutions in an emerging economy, Pakistan …

Purpose This study aims to identify the intellectual structure of expanded audit reporting
(EAR), offers a quantitative summation of prominent themes, contributors and knowledge …

Research Question: This paper aims to answer whether the Key Audit Matters (KAMs)
Signaling Corporate Bankruptcy and investigate auditor responsibility versus the lack of …