This study investigates how corporate governance mechanisms influence key audit matter (KAM) disclosures in a highly politically volatile context. Using panel data from all non-excluded firms listed on the Palestine Exchange between 2016 and 2022, we examine the effects of board size, board independence, gender diversity, board meeting frequency, and audit committee existence on the number and length of KAM disclosures. Poisson regression models are employed, with ordinary least squares used as a robustness check. The results show that all governance mechanisms significantly affect KAM disclosures. Board independence and meeting frequency are associated with fewer and shorter KAMs, while board size, gender diversity, and audit committee existence are associated with more extensive disclosures. The findings highlight the role of corporate governance in shaping auditor reporting behaviour in weak institutional environments and contribute evidence from an under-studied, politically unstable market.

Title

International Journal of Intellectual Property Management

Publisher

Inderscience

Publisher Country

Switzerland

Indexing

Scopus

Impact Factor

None

Publication Type

Both (Printed and Online)

Volume

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Year

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Pages

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