The Effect of Key Audit Matters Disclosure on Stock Prices and Trading Volumes: Evidence from Listed Companies in the Egyptian Stock Exchange

The research aims to examine the effect of key audit matters (KAMs) on the stock prices and stocks trading volume and audit report. The research's findings are based on an empirical study of 300 firm-year observations from joint stock corporations registered in the Egyptian stock Exchange that are included in (EGX100) index. The researchers selected a sample of those corporations (75 corporations) distributed over several different economic sectors for 4 years. The findings of this research reached that there is a significant effect of key audit matters disclosure on stock prices, there is a significant effect of key audit matters disclosure on trading volume, and there is a significant effect of key audit matters disclosure on audit lag.