Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters

16 references·11 citing·48 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1992STAKEHOLDER‐AGENCY THEORY2,530 cited
2013Attention and choice: A review on eye movements in decision making946 cited
2018The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study323 cited
2014Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?322 cited
2020Auditing in times of social distancing: the effect of COVID-19 on auditing quality296 cited
2019Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom207 cited
2018What matters in disclosures of key audit matters: Evidence from Europe199 cited
2020Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality162 cited
2020The Art of Conversation: The Expanded Audit Report141 cited
2016Does Recent Academic Research Support Changes to Audit Reporting Standards?118 cited
2022The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports107 cited
2019The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review93 cited
2023It's a matter of style: The role of audit firms and audit partners in key audit matter reporting

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

93 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

Cited by

2022Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation160 cited
2024Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan42 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
2024Evaluating AIS implementation to improve accounting information quality: the prospect in Jordanian family SMEs in the post-Covid-19 age33 cited
2024Audit committee effectiveness in times of crisis: Empirical insights on key audit matters disclosure33 cited
2023The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan32 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
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
2024Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities19 cited
2023Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective18 cited