<![CDATA[This study investigates the impact of CEO characteristics on Key Audit Matter (KAM) disclosure in Indonesian publicly traded companies in response to increasing regulatory demands for audit transparency. Based on agency theory and upper echelon theory, this study examines whether CEO gender, family affiliation, financial expertise, tenure, and narcissism influence the extent of KAM disclosure. This study applies a quantitative approach by analysing panel data from 555 non-financial companies listed on the Indonesia Stock Exchange during 2022–2023, resulting in 1,110 firm-year observations. Data were obtained from annual reports and independent auditor reports and analysed using panel data regression with a Random Effect Model. The findings show that CEO tenure and CEO narcissism positively and significantly influence KAM disclosure, while CEO gender, family affiliation, and financial expertise show no significant effect. These results indicate that KAM disclosure is influenced not only by firm-level factors but also by individual CEO traits. Practically, the findings suggest that auditors and regulators should consider executive experience and behavioural traits when evaluating audit transparency and the effectiveness of KAM disclosure. This study contributes to the audit literature by applying upper echelon theory to KAM disclosure and incorporating CEO psychological characteristics in an emerging market context.]]>
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