ALSHDAIFAT, S. M.; SALEH, M. W.; MANSOUR, M.; KHASSAWNEH, A.; SHUBITA, M. F.; HANAYSHA, J. R.; AL-MATARI, E. M.; QAMHAN, M. A.; ALRAWAD, M. Audit committee effectiveness in times of crisis: Empirical insights on key audit matters disclosure. Heritage and Sustainable Development, [S. l.], v. 6, n. 2, p. 845–860, 2024. DOI: 10.37868/hsd.v6i2.860. Disponível em: https://www.hsd.ardascience.com/index.php/journal/article/view/860. Acesso em: 3 jun. 2026.