The association between audit firm attributes and key audit matters readability

Purpose This study aims to examine the relationship between attributes of audit firms (Big 4, fees, busy season, firm tenure and partner gender) impact these on key matters (KAM) readability in Malaysia. Design/methodology/approach The auditor's reports financial data were analysed from a sample FTSE 100 Malaysia-listed companies for fiscal years 2017–2019, consisting 258 observations. Panel regression analyses conducted evaluate possible associations KAM readability. Flesch reading ease score Coleman–Liau index applied measure Findings findings show that female partners significantly readability; further analysis also revealed audited by Big 4 higher fees tend report more readable disclosure Originality/value results provide empirical evidence influence examined important corporate governance players, such as external auditors those charged with governance, who form committee's qualities when analysing determinants reporting variations