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The Impact of Complex Estimates of IFRS-9 on The Proportion of Key Audit Matters (KAM) Disclosures: Evidence from Jordanian Capital Market
16 references·0 citing·48 second hop
The Impact of Complex Estimates of IFRS-9 on The Proportion of Key Audit Matters (KAM) Disclosures: Evidence from Jordanian Capital Market (2024)The Impact of Complex Estimates of IFRS-9…Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom (2019)Understanding the determinant…The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty* (2019)The Forewarning Effect of Cri…Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom (2019)Impact of Auditor Report Chan…What matters in disclosures of key audit matters: Evidence from Europe (2018)What matters in disclosures o…The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study (2018)The Informational Value of Ke…Audit quality, debt financing, and earnings management: Evidence from Jordan (2017)Audit quality, debt financing…The Effect of Audit Experience on Audit Fees and Audit Quality (2014)The Effect of Audit Experienc…Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Do Critical Audit Matter Para…The Audit Reporting Model: Current Research Synthesis and Implications (2012)The Audit Reporting Model: Cu…Further Evidence from Meta‐Analysis of Audit Fee Research (2012)Further Evidence from Meta‐An…Towards a comprehensive theoretical framework for voluntary IC disclosure (2011)Towards a comprehensive theor…Did Fair-Value Accounting Contribute to the Financial Crisis? (2010)Did Fair-Value Accounting Con…Financial reporting quality: is fair value a plus or a minus? (2007)Financial reporting quality: …Pricing of Initial Audit Engagements by Large and Small Audit Firms* (2006)Pricing of Initial Audit Enga…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…STAKEHOLDER‐AGENCY THEORY (1992)STAKEHOLDER‐AGENCY THEORYAccounting for intangibles – a critical review of policy recommendations (2008)Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View (2008)Implications for GAAP from an analysis of positive research in accounting (2010)Financial statement analysis and security valuation (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)External Control of Organizations: Resource Dependence Perspective (2011)A set of metrics to assess stakeholder engagement and social legitimacy on a corporate Facebook page (2013)Intellectual capital disclosure: a structured literature review (2017)Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure (2020)An Evolutionary Theory of Economic Change. (1983)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Female audit committee members and their influence on audit fees (2016)Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings (2018)Managerial Accounting (2021)The Limits of Arbitrage (1995)Market Liquidity and Funding Liquidity (2008)Deciphering the Liquidity and Credit Crunch 2007–2008 (2009)Simulation methods to assess the danger of contagion in interbank markets (2010)A Survey of Systemic Risk Analytics (2012)Methods of Meta-Analysis: Correcting Error and Bias in Research Findings. 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(1983)The Adaptive Decision Maker (1993)The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability (2016)The Pricing of Audit Services: Theory and Evidence (1980)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Eye movements in reading and information processing: 20 years of research. (1998)Investor Psychology and Asset Pricing (2001)Nine Ways to Reduce Cognitive Load in Multimedia Learning (2003)Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France (2018)
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References

  • 1992STAKEHOLDER‐AGENCY THEORY2,550 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited
  • 2007Financial reporting quality: is fair value a plus or a minus?419 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
  • 2012Further Evidence from Meta‐Analysis of Audit Fee Research286 cited
  • 2011Towards a comprehensive theoretical framework for voluntary IC disclosure265 cited
  • 2014The Effect of Audit Experience on Audit Fees and Audit Quality242 cited
  • 2006Pricing of Initial Audit Engagements by Large and Small Audit Firms*235 cited
  • 2017Audit quality, debt financing, and earnings management: Evidence from Jordan207 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 Europe

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199 cited
  • 2019The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*195 cited
  • 2012The Audit Reporting Model: Current Research Synthesis and Implications193 cited
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