This study investigates the trend of Key Audit Matters (KAM) disclosures in the audit reports of companies listed on Bursa Malaysia, with a focus on comparing the practices of Big 4 and non-Big 4 audit firms. Using content analysis of audit reports from 316 Public Listed Companies (PLCs) between 2017 and 2019, the study explores the patterns in KAM reporting in Malaysia, covering six dimensions of KAM descriptions: number of KAM, KAM readability, KAM specificity, tone of KAM, KAM type year-to-year changes, and KAM content year-to-year changes. Analysis of variance (ANOVA) was employed to test the differences between Big 4 and non-Big 4 reporting across the six dimensions of KAM disclosure. The results indicate significant differences in the number of KAM, KAM specificity and tone of KAM descriptions between the different audit firm categories. Big 4 audit firms disclose significantly more specific information and a variety of KAM descriptions in a neutral, positive, and negative tone. In contrast, non-Big 4 tend to report a higher number of KAM than non-Big 4. However, no significant differences were observed in KAM readability or the evolution of KAM types and content over time.