The Impact of Complex Estimates of IFRS-9 on The Proportion of Key Audit Matters (KAM) Disclosures: Evidence from Jordanian Capital Market. aamjaf [Internet]. 2024 Dec. 27 [cited 2024 Dec. 29];20(2):255-9. Available from: https://ejournal.usm.my/aamjaf/article/view/aamjaf_vol20-no2-2024_9