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Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy
16 references·4 citing·45 second hop
Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy (2022)Disclosure of key audit matters (KAMs) in…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Corporate Governance and Corp…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…Corporate Governance in Emerging Economies: A Review of the Principal–Principal Perspective (2008)Corporate Governance in Emerg…Approaching adulthood: the maturing of institutional theory (2008)Approaching adulthood: the ma…Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)Why would corporations behave…Politically Connected Firms (2006)Politically Connected FirmsAudit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Investor protection and corporate governance (2000)Investor protection and corpo…Estimating the performance effects of business groups in emerging markets (2000)Estimating the performance ef…Exploring the reliability of social and environmental disclosures content analysis (1999)Exploring the reliability of …The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory (1998)The public disclosure of envi…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Corporate social and environmental reporting (1995)Corporate social and environm…The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC (2024)Cultural dynamics and tenure …Audit report lag and key audit matters in Australia (2024)Audit report lag and key audi…How do board features and auditor characteristics shape key audit matters disclosures? Evidence from emerging economies (2023)How do board features and aud…Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality (2023)Content characteristics of ke…Sociological Paradigms and Organizational Analysis. 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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility4,891 cited
  • 2006Politically Connected Firms4,073 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 2008Corporate Governance in Emerging Economies: A Review of the Principal–Principal Perspective1,814 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2000Estimating the performance effects of business groups in emerging markets1,469 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 2012Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy1,336 cited
  • 2008Approaching adulthood: the maturing of institutional theory

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1,313 cited
  • 1998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory1,219 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • Cited by

    • 2023How do board features and auditor characteristics shape key audit matters disclosures? Evidence from emerging economies20 cited
    • 2024Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC18 cited
    • 2023Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality17 cited
    • 2024Audit report lag and key audit matters in Australia16 cited