Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan

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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...

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Bibliographic Details
Main Authors:	Alshdaifat, Sajead Mowafaq, Abdul-Hamid, Mohamad Ali, Alhadab, Mohammad, Fauzi Saidin, Saidatunur, Ab Aziz, Noor Hidayah
Format:	Article
Language:	English
Published:	Emerald Publishing 2025
Online Access:	http://psasir.upm.edu.my/id/eprint/118519/ http://psasir.upm.edu.my/id/eprint/118519/1/118519.pdf

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