Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan
Purpose: This study examines the association between ISA 701 of Key Audit Matters (KAM) with accrual and real earning management practices pre and during the COVID-19 pandemic in Jordanian Industrial listed firms. Design/methodology/approach: The content analysis method was utilized with longitudina...
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2025
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| Online Access: | http://psasir.upm.edu.my/id/eprint/118519/ http://psasir.upm.edu.my/id/eprint/118519/1/118519.pdf |