%0 Journal Article %T It is a balancing act: understanding the key audit matters disclosure in the context of a developing country %A Bepari, Md. Khokan %A Nahar, Shamsun %A Azim, Mohammad Istiaq %A Mollik, Abu Taher %J Journal of Accounting & Organizational Change %V 20 %N 3 %P 459-485 %@ 1832-5912 %D 2024-05-27 %I Emerald Group Publishing Limited %~ DeepDyve