id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-26183	Fang, Yihan	Research on the Impact of Disclosure of Key Audit Matters on Corporate Financing Constraints	2024	4	.pdf	application/pdf	2839	139	51	After the interaction item is added to model (2), the coefficient of interaction item and corporate financing constraint is -0.1631, the coefficient becomes negative, and the result is significant at 1%, indicating that the board size has a significant moderating effect on the relationship between key audit matters and corporate financing constraint, indicating that the board as a moderating variable can change the effect of key audit matters disclosure from increasing financing constraint to easing financing constraint. Although the disclosure of key audit matters can help to reduce the information differences between management and investors and improve the audit quality, such disclosure may also be regarded as a risk signal, and the warning function to investors may cause the difficulty of corporate financing to increase.	cache/fbem-26183.pdf	txt/fbem-26183.txt