Impact Of Key Audit Matters (Kams) Disclosure On Audit Quality: Malaysian Perspective
Table 2:
| ABS_ACC | ||
| Dependent Variable | β | t-stat(p-value) |
| (Constant) | -0.275(0.784) | |
| KAM | -.004 | -2.121(0.035)** |
| Prof | -.010 | 31.924(0.000)*** |
| Lev | .510 | 0.832(0.406) |
| Size | .008 | .590(0.556) |
| F-stat/ (F-stat Sig.) | 270.132 / (0.000)*** | |
| Adjusted R2 | 0.762 | |