%0 Journal Article %A Emamimibody, Maryam, Salehi, Abolfazl %T The moderating role of firm size in the relationship between the disclosure of KAMs and audit report lag %J Journal of Accounting & Financial Transparency %V 3 %N 3 %P 53-76 %D 2025 %R 10.71965/aft.2025.1209849 %U https://sanad.iau.ir/fa/Article/1209849