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Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms

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References

2011Responses by Australian auditors to the global financial crisis166 cited
2013The Global Financial Crisis: U.S. Bankruptcies and Going-Concern Audit Opinions100 cited
2014Is there a relation between audit fee cuts during the global financial crisis and banks’ financial reporting quality?85 cited
2019Audit fees, perceived audit risk, and the financial crisis of 200883 cited
2016The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality81 cited

Cited by

2022Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters58 cited
2022Audit fees under the COVID-19 pandemic: evidence from Oman48 cited
2024Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan42 cited
2022The impact of COVID-19 lockdown on audit fees and audit delay: international evidence39 cited
2023Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan38 cited
2023COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy34 cited
2022Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities33 cited
2023The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan

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32 cited

2023The effect of the Covid-19 epidemic on auditing quality and the reaction of family vs non-family businesses to Covid-19: the case of Jordan31 cited

2022Factors Affecting the Adoption of Remote Auditing During the Times of COVID-19: An Integrated Perspective of Diffusion of Innovations Model and the Technology Acceptance Model30 cited

2023The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices30 cited

2022Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting28 cited

2021Accounting education in a Latin American country during COVID-19: proximity at a distance26 cited

2023Audit partner gender and the COVID-19 pandemic: the impact on audit fees and key audit matters24 cited

2024The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry21 cited

2025Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan20 cited