DADA , Bello Isiaka. What matters in key audit matters: A disclosure analysis of listed companies in Nigeria. Asian Journal of Social Sciences and Management Studies, [S. l.], v. 13, n. 1, p. 27–35, 2026. DOI: 10.20448/ajssms.v13i1.8267. Disponível em: https://asianonlinejournals.com/index.php/AJSSMS/article/view/8267. Acesso em: 15 mar. 2026.