The key audit matters and the audit cost: does governance matter?

Business & Economics

• Audit 100%
• Governance 54%
• Costs 28%
• Agency Theory 14%
• Board Size 10%
• Moderating Effect 7%
• Corporate Governance 7%
• Professional Standards 6%
• Auditing Standards 6%
• Financial Reporting Quality 5%
• Agency Conflict 5%
• Audit Reports 5%
• Board Independence 5%
• Regulatory Change 5%
• Independent Directors 5%
• Conflict of Interest 5%
• Empirical Evidence 4%
• Stock Exchange 3%
• Shareholders 3%
• Factors 3%
• Design Methodology 2%