The table presents the sample Table 1: the sample Table 2 presents KAMs frequency over the sample Table 2: KAMS within FTSE all-share Table 3 show the list and the explanation for the model variables measurement. Table 3; Variable measurement Table 4 presents the descriptive statistics for our model's variables. (The mean, STD, minimum and maximum) Table 4 Descriptive Statistics Standard errors in parentheses ** N<0.01, ** p<0.05, * p<0.1 Table 5 presents the correlation matrix. C: Audit cost, KAMs: Key Audit matters, GC: Going concern, BIG4: audit typ. CFO: cash flow from operation, FS: firm size measured by logarithm of total assets, ROE, Beta, , BS: board size, INL board independence, NAF: non-audit fees. Table 5: Pairwise correlation Table 6: Variance inflation factor Table 7: Regression analysis Table 7 presents the regression analysis results. We run a fixed effect, random effect and robust check. Table 8: Hausman test Table 8 presents the Hausman test regression analysis results. Table 10: Moderating effect of board size and board independent Table 11: Audit fees by Sub-sample Group Table 11 presents the regression results using sub-sampling for KAM< 3 and KAMs >3 KAMs.
