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Putting Audit Approaches in Context: The Case of Business Risk Audits in Jordan
16 references·16 citing·34 second hopsampled
Putting Audit Approaches in Context: The Case of Business Risk Audits in Jordan (2009)Putting Audit Approaches in Context: The …AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH (2014)AUDITING AND ASSURANCE SERVIC…Transforming audit technologies: Business risk audit methodologies and the audit field (2006)Transforming audit technologi…The business risk audit: Origins, obstacles and opportunities (2006)The business risk audit: Orig…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct (2005)The Importance of Business Ri…What do we know about audit quality? (2004)What do we know about audit q…Qualitative Research: Experiences in Using Semi-Structured Interviews (2004)Qualitative Research: Experie…Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Earnings Manipulation Risk, C…Comparative International Accounting (2003)Comparative International Acc…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation (2000)Client-Acceptance Decisions: …The Audit Risk Model, Business Risk and Audit-Planning Decisions (1999)The Audit Risk Model, Busines…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Culture's Consequences: International Differences in Work-Related Values. (1983)Culture's Consequences: Inter…Culture's Consequences: International Differences in Work-Related Values. (1983)Culture's Consequences: Inter…International Accounting and Multinational Enterprises (1981)International Accounting and …The effect of key audit matters on the audit report lag: evidence from Jordan (2023)The effect of key audit matte…Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector (2023)Integrating forensic accounti…Exploring the mediating role of corporate social responsibility in the connection between board competence and corporate financial performance amidst global uncertainties (2023)Exploring the mediating role …Risk-based approach and quality of independent audit using structure equation modeling – Evidence from Vietnam (2022)Risk-based approach and quali…Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market (2022)Nexus among board characteris…Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan (2021)Does earnings management medi…Financial Factors Affecting Earnings Management and Earnings Quality: New Evidence from an Emerging Market (2020)Financial Factors Affecting E…The Relationship Between Board Size and CEO Duality and Firm Performance: Evidence from Jordan (2018)The Relationship Between Boar…External auditor reliance on the work of the internal audit function in Jordanian listed companies (2018)External auditor reliance on …Accounting legislation, corporate governance codes and disclosure in Jordan: a review (2017)Accounting legislation, corpo…The role of internal auditing in risk management: evidence from banks in Jordan (2015)The role of internal auditing…The Timeliness of Financial Reporting among Jordanian Companies: Do Company and Board Characteristics, and Audit Opinion Matter? (2014)The Timeliness of Financial R…Determinants of Audit Fees: Evidence from Jordan (2014)Determinants of Audit Fees: E…Board Characteristics, Audit Committee Characteristics, and Audit Fees: Evidence from Jordan (2014)Board Characteristics, Audit …Fraud Risk Factors and Audit Programme Modifications: Evidence from Jordan (2013)Fraud Risk Factors and Audit …The impact of IFRS 8 on disclosure practices of Jordanian listed companies (2012)The impact of IFRS 8 on discl…Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)A Framework for Understanding and Researching Audit Quality (2011)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Audit committee, board of director characteristics, and earnings management (2002)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)Audit Fees and Auditor Size: Further Evidence (1986)Audit effort and earnings management (2007)A Survey of Corporate Governance (1997)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Earnings management under German GAAP versus IFRS (2005)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms (2011)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Corporate governance, accounting and finance: A review (2010)Implementing IFRS from the perspective of EU publicly traded companies (2006)Ownership structure, board composition and corporate voluntary disclosure (2007)A cross-country study on the effects of national culture on earnings management (2008)Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests in 20 Countries (1992)The weirdest people in the world? (2010)Understanding the Influence of National Culture on the Development of Trust (1998)Hofstede's model of national cultural differences and their consequences: A triumph of faith - a failure of analysis (2002)COVID-19 and the workplace: Implications, issues, and insights for future research and action. (2020)
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References

  • 1983Culture's Consequences: International Differences in Work-Related Values.15,062 cited
  • 1983Culture's Consequences: International Differences in Work-Related Values.3,741 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2014AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH892 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2003Comparative International Accounting720 cited
  • 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 1981International Accounting and Multinational Enterprises548 cited
  • 2000Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation367 cited
  • 2004Qualitative Research: Experiences in Using Semi-Structured Interviews334 cited
  • 2006The business risk audit: Origins, obstacles and opportunities307 cited
  • 1999The Audit Risk Model, Business Risk and Audit-Planning Decisions276 cited
  • 2005

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The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct
276 cited
  • 2006Transforming audit technologies: Business risk audit methodologies and the audit field269 cited
  • Cited by

    • 2012The impact of IFRS 8 on disclosure practices of Jordanian listed companies60 cited
    • 2014The Timeliness of Financial Reporting among Jordanian Companies: Do Company and Board Characteristics, and Audit Opinion Matter?58 cited
    • 2023Exploring the mediating role of corporate social responsibility in the connection between board competence and corporate financial performance amidst global uncertainties56 cited
    • 2014Determinants of Audit Fees: Evidence from Jordan53 cited
    • 2017Accounting legislation, corporate governance codes and disclosure in Jordan: a review51 cited
    • 2021Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan49 cited
    • 2015The role of internal auditing in risk management: evidence from banks in Jordan46 cited
    • 2022Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market45 cited
    • 2018External auditor reliance on the work of the internal audit function in Jordanian listed companies41 cited
    • 2020Financial Factors Affecting Earnings Management and Earnings Quality: New Evidence from an Emerging Market37 cited
    • 2023The effect of key audit matters on the audit report lag: evidence from Jordan36 cited
    • 2018The Relationship Between Board Size and CEO Duality and Firm Performance: Evidence from Jordan32 cited
    • 2023Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector32 cited
    • 2014Board Characteristics, Audit Committee Characteristics, and Audit Fees: Evidence from Jordan31 cited
    • 2022Risk-based approach and quality of independent audit using structure equation modeling – Evidence from Vietnam29 cited
    • 2013Fraud Risk Factors and Audit Programme Modifications: Evidence from Jordan26 cited