ATIF ATIQUE SIDDIQUI; DR. SHIRAZ KHAN; DR. ZIA UR REHMAN. 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), [S. l.], v. 3, n. 12, p. 63–83, 2025. Disponível em: https://dialoguesreview.com/index.php/2/article/view/1291. Acesso em: 3 jun. 2026.