Merve Öztürk

EXPLORING THE DRIVERS FOR THE NUMBER OF KAM DISCLOSURES: EVIDENCE FROM TÜRKİYE

The aim of this study is to examine the number of Key Audit Matters (KAMs) disclosed by companies listed on the BIST 100 Index and to analyze the auditor-specific and auditee-specific factors that influence this number. Data were collected from the companies’ audit reports and co...