The Impact of Complex Estimates of IFRS-9 on The Proportion of Key Audit Matters (KAM) Disclosures: Evidence from Jordanian Capital Market. Asian Academy of Management Journal of Accounting and Finance, [S. l.], v. 20, n. 2, p. 255–295, 2024. DOI: 10.21315/aamjaf2024.20.2.9. Disponível em: https://ejournal.usm.my/aamjaf/article/view/aamjaf_vol20-no2-2024_9.. Acesso em: 29 dec. 2024.