Syofnita, A.A. and Rahman, A. 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 (Jun. 2026), 1240–1254. DOI:https://doi.org/10.38035/dijefa.v7i2.6795.