“Standard KAMs”, “Canary KAMs” and “Naughty KAMs”: A typology of Key Audit Matters to explain their value relevance

• Maroun, W. https://orcid.org/0000-0001-7448-1220
• Duboisee De Ricquebourg, A.
• Ecim, D.

This is an author produced version of an article accepted for publication in Abacus made available under the terms of the Creative Commons Attribution License (CC-BY), which permits unrestricted use, distribution and reproduction in any medium, provided the original work is properly cited.

• Accepted: 20 February 2025