Sami DABBOUSSI, Ahmed Saad Mohamed KHAMIS, Musab Mutasim Saeed ARBAB, Omaima Khalil Mohamed AHMED
Perinatal Journal - 2026;34(2):446-455
This study examines how Key Audit Matters (KAMs) moderate between audit committee size and audit committee meeting with audit report lag in Jordan. The research employs the correlational research design. The sample is 144 Jordanian listed firms in 2016-2020. The main source of secondary data are the firms' annual reports. The findings indicate that ACS and ARL are not significantly correlated. Similar results are found between ACM and ARL and between KAM and ARL. KAM also does not moderate between ACS and ARL. Moreover, KAM does not moderate between ACM and ARL. Because of the importance of audited annual reports for the investor decisions, firms are recommended to consider the timeliness of the external auditor's report. Future works may consider other sample periods and additional variables.
