Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

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

16 references·1 citing·45 second hopsampled

FromToDepth

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

References

1992STAKEHOLDER‐AGENCY THEORY2,530 cited
2013Attention and choice: A review on eye movements in decision making946 cited
2019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom371 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
2011Towards a comprehensive theoretical framework for voluntary IC disclosure265 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
2019The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*195 cited
2012The Audit Reporting Model: Current Research Synthesis and Implications193 cited
2011Auditor's Gender and Audit Fees181 cited
2019The effect of company characteristics and auditor characteristics to audit report lag170 cited
2021Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy

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

167 cited

2020Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality162 cited

2019Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices149 cited

Cited by

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