Citation map · Study

SZodixStudyAcademic Library

Dashboard Shelves Open access My library Inbox Notes Write Learn Alerts

More

Ask your library Notifications Quick cite Review

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions

13 references·16 citing·56 second hop

FromToDepth

this work references cited by second hop

References

2009Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise640 cited
2013EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE288 cited
1997Resource Allocation Decisions in Audit Engagements*261 cited
2008The Auditor's Reporting Model: A Literature Overview and Research Synthesis235 cited
2001Auditors' and Investors' Perceptions of the “Expectation Gap”220 cited
1992The audit expectations gap—plus ca change, plus c'est la meme chose?211 cited
1996Going Concern Opinions and the Market's Reaction to Bankruptcy Filings.189 cited
2011Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors181 cited
1994Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap176 cited
2009Does Corporate Transparency Contribute to Efficient Resource Allocation?169 cited
1996Venture Capitalists, Unquoted Equity Investment Appraisal and the Role of Accounting Information142 cited
2000Auditing: Assurance and Risk139 cited
2011Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper120 cited

Cited by

2016The contents of assurance statements for sustainability reports and information asymmetry

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

161 cited

2014The audit expectation gap: existence, causes, and the impact of changes104 cited

2020Applying a new audit regulation: Reporting Key Audit Matters in Jordan95 cited

2022Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective84 cited

2022Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-202081 cited

2019Analysis of the relationship between company characteristics and key audit matters disclosed79 cited

2015Understanding audit reporting changes: introduction of Key Audit Matters78 cited

2019The consequences of disclosing key audit matters (KAMs): A review of the academic literature76 cited

2021Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland67 cited

2014Enhancing the Auditor's Report: To What Extent is There Support for the IAASB's Proposed Changes?63 cited

2019Consequences of the Adoption of the Expanded Auditor’s Report: Evidence from Hong Kong57 cited

2020Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–201851 cited

2015Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from D utch Bankers, Audited Companies and Auditors47 cited

2024Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan42 cited

2021External auditor and KAMs reporting in alternative capital market of Thailand42 cited

2023The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type39 cited