[1]
S. I. Sumona, T. Hossain, and A. Sima, “Determinants of Key Audit Matters (KAMs) Disclosure: Empirical Evidence from an Emerging Economy”, J. Sci. Technol., vol. 12, no. 2, pp. 14–29, Oct. 2026, doi: 10.69728/jst.v12.142.