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 |