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Keywords: critical audit matters (CAMs)
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Journal Articles
Journal of Emerging Technologies in Accounting 1–22.
Published: 24 April 2025
...Zabihollah Rezaee; Hoda Eskandar; Mohammad Moradi; Hamideh Asnaashari; Hadi Eskandar ABSTRACT This study examines the predictability of critical audit matters (CAMs) disclosures, differentiating between entity-level and account-level CAMs by using the water cycle algorithm (WCA). Prior studies...
