Do key audit matter disclosures influence bank profitability and market value? Insights from emerging markets

Type of the article: Research Article AbstractThis study examines the effect of disclosure of Key Audit Matters (KAM) on accounting and market performance of Jordanian banks listed on the Amman Stock Exchange over the period 2017–2024. The research is relevant because disclosure of audits is at the...

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Bibliographic Details

Published in:	Banks and Bank Systems
Main Authors:	Sajead Mowafaq Alshdaifat, Jamileh Ali Mustafa, Asma’a Al-Amarneh, Elina F. Hasan, Areej Faeik Hijazin
Format:	Article
Language:	English
Published:	LLC "CPC "Business Perspectives" 2025-10-01
Subjects:	auditor disclosure banks corporate governance Jordan key audit matters
Online Access:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/23064/BBS_2025_03_Alshdaifat.pdf