THE EFFECT OF GEOPOLITICAL RISK DISCLOSURE QUALITY ON THE FIRMS GOING CONCERN IN LIGHT REQUIREMENTS OF FUTURE ECONOMIES: MODERATING ROLE OF KEY AUDIT MATTERS ON THE ARAB SAUDI STOCK EXCHANGE

Research objective: The purpose of current study is to investigate how key audit matter impact on the relation between geopolitical risk disclosure quality on the firms going concern in industrial sector listed in Saudi. Research Methodology: The current study population represented in all listed firms in the Saudi capital market, the study sample relied on industrial firms only, final sample of the study 172 observations from 2022 to 2023. Results & Recommendations: The results indicate that the increase in the total geopolitical risk disclosure quality decrease the probable financial distress and the going concern auditor opinion, so the geopolitical risk disclosure quality support and increase the going concern firm. The increase in the key audit matters increase the probable financial distress and the going concern auditor opinion, so the key audit matters support and increase the auditor tendency for issuing the going concern opinion to protect the other external stakeholders.