Syofnita, Adillah Abir, and Annisaa Rahman. 2026. “The Influence of Big 4 Audit Firms and Audit Fees on the Communication of Key Audit Matters With the Moderating Role of Audit Committee Financial Expertise”. Dinasti International Journal of Economics, Finance & Accounting 7 (2):1240-54. https://doi.org/10.38035/dijefa.v7i2.6795.