Analysis of Key Audit Matters (KAM) and Cash Flow Pattern on Financial Distress. Journal of Economic Development, Innovation and Policy, [S. l.], v. 2, n. 1, p. 84–95, 2026. DOI: 10.55578/jedip.2604.005. Disponível em: https://ojs.nexuspress.org/journal-jedip/article/view/211. Acesso em: 11 may. 2026.