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Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom

Citations

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Cited by:

  1. George-Silviu CORDOÅž & Tudor OPRIÅžOR, 2024. "Clarity In The Numbers: The Impact Of Keyaudit Matters On Bucharest Stock Exchange Auditor Reports," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(26), pages 1-16.
  2. Janice Hollindale & Pamela Kent & Xin Qu, 2022. "Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3837-3873, September.
  3. Tarek Abdelfattah & Mohamed Elmahgoub & Ahmed A. Elamer, 2021. "Female Audit Partners and Extended Audit Reporting: UK Evidence," Journal of Business Ethics, Springer, vol. 174(1), pages 177-197, November.
  4. Pinto, Inês & Morais, Ana Isabel & Quick, Reiner, 2020. "The impact of the precision of accounting standards on the expanded auditor’s report in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  5. Nora Muñoz-Izquierdo & José Manuel Jiménez Mazarío & María-del-Mar Camacho-Miñano, 2024. "Zombie firms and disclosures in the expanded audit report," Review of Managerial Science, Springer, vol. 18(6), pages 1519-1555, June.
  6. Ahmed Aboud & Hany Elbardan & Moataz El-Helaly & Amr Kotb, 2024. "Does the audit committee member’s accounting experience associated with key audit matter types?," Review of Quantitative Finance and Accounting, Springer, vol. 63(2), pages 753-780, August.
  7. Duboisée de Ricquebourg, Alan & Maroun, Warren, 2023. "How do auditor rotations affect key audit matters? Archival evidence from South African audits," The British Accounting Review, Elsevier, vol. 55(2).
  8. Saeed Rabea Baatwah & Ehsan Saleh Almoataz & Khaled Salmen Aljaaidi, 2022. "Tightened it and ruined it: Earnings management trade-off as a consequence of key audit matters disclosure," Economics Bulletin, AccessEcon, vol. 42(2), pages 678-693.
  9. Luo, Xiang & Luo, Yi & Zhou, Jianan, 2025. "The communicative value of key audit matters in M&As: The effect of performance commitments," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(2).
  10. Emad Noureldeen & Mohamed Elsayed & Ahmed A. Elamer & Jianming Ye, 2024. "Two-tier board characteristics and expanded audit reporting: Evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 195-235, July.
  11. Ma, Jin & Coram, Paul & Troshani, Indrit, 2024. "The effect of key audit matters and management disclosures on auditors’ judgements and decisions: An exploratory study," The British Accounting Review, Elsevier, vol. 56(2).
  12. María‐del‐Mar Camacho‐Miñano & Domenico Campa & Laura Parte, 2024. "Earnings management reactions to key audit matters," Global Policy, London School of Economics and Political Science, vol. 15(S7), pages 115-130, November.
  13. Maroun, Warren & Duboisée de Ricquebourg, Alan, 2024. "How auditors identify and report key audit matters - An organizational routines perspective," The British Accounting Review, Elsevier, vol. 56(2).
  14. Jessica A. Nylen & Daniel D. Wangerin & Karla M. Zehms, 2025. "Do key audit matter disclosures about M&A transactions predict future performance?," Review of Accounting Studies, Springer, vol. 30(3), pages 2264-2311, September.
  15. Xiaoqi Chen & Maoliang Li & Dorcas Nduakoh & Ling Na Belinda Yau, 2025. "Mandatory disclosure of key audit matters and the choice of earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 251-288, March.
  16. Md. Mustafizur Rahaman & Md. Borhan Uddin Bhuiyan, 2025. "Audit report lag and key audit matters in Australia," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 532-554, June.
  17. Zhang, Penny F. & Shailer, Greg, 2021. "Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement," The British Accounting Review, Elsevier, vol. 53(3).
  18. Wang, Qi & Zhang, Lin & Ma, Qianqun & Wu, Chong, 2024. "The impact of financial risk on boilerplate of key audit matters: Evidence from China," Research in International Business and Finance, Elsevier, vol. 70(PB).
  19. Kong, Dongmin & Ji, Mianmian & Liu, Shasha, 2022. "Does the mandatory disclosure of audit information affect analysts' information acquisition?," International Review of Financial Analysis, Elsevier, vol. 83(C).
  20. Sau Yu Ong & Robyn Moroney & Xinning Xiao, 2022. "How do key audit matter characteristics combine to impact financial statement understandability?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 805-835, March.
  21. Li, Valerie & Luo, Yan, 2023. "Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States," Advances in accounting, Elsevier, vol. 60(C).
  22. Chang-yeol In & Taeheung Kim & Sambock Park, 2020. "Key Audit Matters for Production-To-Order Industry and Conservatism," IJFS, MDPI, vol. 8(1), pages 1-19, January.
  23. Camacho-Miñano, María-del-Mar & Muñoz-Izquierdo, Nora & Pincus, Morton & Wellmeyer, Patricia, 2024. "Are key audit matter disclosures useful in assessing the financial distress level of a client firm?," The British Accounting Review, Elsevier, vol. 56(2).
  24. Shao-Huai Liang & Yu-Ting Hsieh & Hsuan-Chu Lin & Hui-Yu Hsiao, 2023. "What underlies key audit matters? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 60(3), pages 1243-1258, April.
  25. Daniel BOTEZ & Oana-Ancuta STÈ‚NGACIU & Anatol MELEGA & Mihaela ENACHI, 2025. "Key Audit Matters and their Impact on the Financial Statements of Listed Entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 23(177), pages 164-179, February.
  26. Qian Sai & Yanxi Li & Yanwen Liu & Heng Zhao & Shanshan Ouyang, 2024. "Audit report information improvement and earnings management," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(1), pages 425-442, January.
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