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Impact Of Key Audit Matters (Kams) Disclosure On Audit Quality: Malaysian Perspective

Table 1:

Variables Measurement
KAM 1 = 1 to 3 KAMs disclosed2 = 4 to 6 KAMs disclosed3 = 7 to 9 KAMs disclosed
ABS_ACC Absolute Value of Abnormal Accruals
PROF Net income divided by the total asset
LEV Debt to Equity
SIZE The natural logarithm of total assets at the end of year t
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