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The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report
16 references·6 citing·42 second hop
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The Implausibility of Effective Board Monitoring (2016)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Women in the boardroom and their impact on governance and performance☆ (2009)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2003Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments1,481 cited
  • 2011The costs of intense board monitoring820 cited
  • 2013Are busy boards detrimental?563 cited
  • 1983Prices as Signals of Product Quality502 cited
  • 2018Consequences of adopting an expanded auditor’s report in the United Kingdom382 cited
  • 2019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom371 cited
  • 2007Auditor fees and audit quality333 cited
  • 2009Board Committees, CEO Compensation, and Earnings Management323 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
  • 2022Why are expanded audit reports not informative to investors? Evidence from the United Kingdom309 cited
  • 2020Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint

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272 cited
  • 2002Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers266 cited
  • Cited by

    • 2024Key audit matters: a systematic review26 cited
    • 2023Does Audit Committee Busyness Impact Audit Report Lag?21 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
    • 2024Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC18 cited
    • 2023Impact of the audit committee on audit fees: A review and future research agenda15 cited