The presence of board members with good governance attributes is value-relevant since it influences investors’ investment decisions. value relevance expected to improve the newly introduced extended audit report disclose key matters (KAMs). KAM disclosure provides information about issues faced by external auditors in auditing a company’s financial statement. Since involves discussion and negot...

Research on value relevance of reported selling, general and administrative expenses (SG&A) generally employs historical SG&A as reference point for assessment. This practice tends to ignore the interpretational ambiguity that surrounds economics expenditure what it means future profitability firm value. Organizational theories stress importance peer-based benchmarking an aid assessment, especi...