Mashayekhpul Z, Alikhani R, Maranjory M, Fallah R. The Impact of Audit Committee Characteristics on the Number, Readability, and Tone of Key Audit Matters in the Audit Report. BMF OPEN. Published online January 1, 2027:1-23. Accessed November 14, 2026. https://bmfopen.com/index.php/bmfopen/article/view/713