Atif Atique Siddiqui, Dr. Shiraz Khan, & Dr. Zia ur Rehman. (2025). The Institutional Ceremony of Key Audit Matters: A Decoupling of Disclosure from Audit Outcomes in Pakistan’s Non-Financial Sector. Dialogue Social Science Review (DSSR), 3(12), 63–83. Retrieved from https://dialoguesreview.com/index.php/2/article/view/1291