TY - JOUR T1 - Analysis of the relationship between company characteristics and key audit matters disclosed JO - Revista Contabilidade & Finanças A1 - Ferreira, Catarina A1 - Morais, Ana Isabel SN - 1519-7077 UL - 10.1590/1808-057x201909040 VL - 31 Y1 - 2020 PB - Brasil ER -