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Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan
16 references·0 citing·46 second hopsampled
Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan (2025)Key Audit Matters and earnings management…Corporate governance and financial reporting quality during the COVID-19 pandemic (2022)Corporate governance and fina…The impact of corporate governance measures on firm performance: the influences of managerial overconfidence (2021)The impact of corporate gover…Corporate governance and firm performance: empirical evidence from Jordan (2021)Corporate governance and firm…Do key audit matters impact financial reporting behavior? (2020)Do key audit matters impact f…Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality (2020)Consequences of the implement…Auditing in times of social distancing: the effect of COVID-19 on auditing quality (2020)Auditing in times of social d…Applying a new audit regulation: Reporting Key Audit Matters in Jordan (2020)Applying a new audit regulati…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 impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review (2019)The impact of key audit matte…Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom (2019)Impact of Auditor Report Chan…Assessing the impact of the new auditor’s report (2019)Assessing the impact of the n…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…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)The Pricing of Audit Services: Theory and Evidence (1980)Auditor size and audit quality (1981)Diversification's effect on firm value (1995)Female Audit Partners and Extended Audit Reporting: UK Evidence (2020)Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality (2020)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)The Art of Conversation: The Expanded Audit Report (2020)The Disclosure and Consequences of U.S. Critical Audit Matters (2022)Earnings Management During Import Relief Investigations (1991)Legal Determinants of External Finance (1997)Performance matched discretionary accrual measures (2005)What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses (2018)Why are expanded audit reports not informative to investors? Evidence from the United Kingdom (2022)Auditor independence, ‘low balling’, and disclosure regulation (1981)A Framework for Understanding and Researching Audit Quality (2011)COVID-19 and finance: Agendas for future research (2020)Corporate governance and COVID-19: a literature review (2021)Impact of COVID-19 Pandemic on Earnings Management: An Evidence from Financial Reporting in European Firms (2021)The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic (2022)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)The impact of corporate governance on financial performance: a cross-sector study (2023)The impacts of corporate governance on firms’ performance: from theories and approaches to empirical findings (2023)Environmental, social and governance (ESG) disclosure and firm performance: Moderating role of board gender diversity and sustainability committee (2024)Boards: Does one size fit all☆ (2007)ESG Performance, Auditor Choice, and Audit Opinion: Evidence from an Emerging Market (2023)The Moderating Effect of the COVID-19 Pandemic on the Relation between Corporate Governance and Firm Performance (2023)Corporate governance effectiveness and firm performance in global crisis: evidence from GCC countries (2024)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 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
  • 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
  • 2021Corporate governance and firm performance: empirical evidence from Jordan161 cited
  • 2022Corporate governance and financial reporting quality during the COVID-19 pandemic141 cited
  • 2020Do key audit matters impact financial reporting behavior?139 cited
  • 2021The impact of corporate governance measures on firm performance: the influences of managerial overconfidence137 cited
  • 2019Assessing the impact of the new auditor’s report131 cited
  • 2020Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality

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104 cited
  • 2020Applying a new audit regulation: Reporting Key Audit Matters in Jordan95 cited
  • 2019The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review93 cited
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