2026. THE EFFECT OF EARNINGS MANAGEMENT, AUDIT QUALITY, AND AUDIT COMMITTEE EFFECTIVENESS ON KEY AUDIT MATTERS WITH CORPORATE COMPLEXITY AS A MODERATING VARIABLE. The International Conference on Sustainable Economics Management and Accounting Proceeding. 2, 1 (Aug. 2026), 1549–1562. DOI:https://doi.org/10.32424/icsema.v2i1.935.