Analysis of Key Audit Matters (KAM) and Cash Flow Pattern on Financial Distress - JEDIP

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Home > Analysis of Key Audit Matters (KAM) and Cash Flow Pattern on Financial Distress

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Research Articie 22 April 2026

Analysis of Key Audit Matters (KAM) and Cash Flow Pattern on Financial Distress

Nurhastuty Kesumo Wardhani ¹ , Lewis Liu ²

l.liu@business.uq.edu.au

, Sylvia Khan ¹ show author's information

1 : Department of Accounting, Trisakti University, Jakarta, Indonesia
2 : Business School, The University of Queensland, Brisbane, Australia

DOI: 10.55578/jedip.2604.005

Keywords: Cash Flow , Financial Distress , KAM , SA 701

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