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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

Real effects of reporting key audit matters on auditors' judgment and choice of action
Karsten Asbahr, Klaus Ruhnke
International Journal of Auditing (2019) Vol. 23, Iss. 2, pp. 165-180
Closed Access | Times Cited: 85

Showing 1-25 of 85 citing articles:

Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan
Esraa Esam Alharasis, Abeer F. Alkhwaldi, Khaled Hussainey
International Journal of Law and Management (2024) Vol. 66, Iss. 4, pp. 417-446
Closed Access | Times Cited: 23
Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality
Yamin Zeng, Joseph H. Zhang, Junsheng Zhang, et al.
Accounting Horizons (2020) Vol. 35, Iss. 2, pp. 167-192
Closed Access | Times Cited: 111
The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors
Annette G. Köhler, Nicole V.S. Ratzinger‐Sakel, Jochen Theis
Accounting in Europe (2020) Vol. 17, Iss. 2, pp. 105-128
Open Access | Times Cited: 103
The art of conversation: the expanded audit report
Miguel Minutti‐Meza
Accounting and Business Research (2021) Vol. 51, Iss. 5, pp. 548-581
Open Access | Times Cited: 103
Do key audit matters impact financial reporting behavior?
Anna Gold, Melina Heilmann, Christiane Pott, et al.
International Journal of Auditing (2020) Vol. 24, Iss. 2, pp. 232-244
Open Access | Times Cited: 102
Applying a new audit regulation: Reporting Key Audit Matters in Jordan
Modar Abdullatif, Ayat Al-Rahahleh
International Journal of Auditing (2020) Vol. 24, Iss. 2, pp. 268-291
Closed Access | Times Cited: 72
Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020
Michael Kend, Lan Anh Nguyen
Managerial Auditing Journal (2022) Vol. 37, Iss. 7, pp. 798-818
Closed Access | Times Cited: 53
Key audit matters: a systematic review
Mahmoud Elmarzouky, Khaled Hussainey, Tarek Abdelfattah
International Journal of Accounting Auditing and Performance Evaluation (2024) Vol. 20, Iss. 3/4, pp. 319-341
Open Access | Times Cited: 10
The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry
Esraa Esam Alharasis
Asian Journal of Accounting Research (2024)
Open Access | Times Cited: 9
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland
Antti Rautiainen, Jani Saastamoinen, Kati Pajunen
Managerial Auditing Journal (2021) Vol. 36, Iss. 3, pp. 386-404
Open Access | Times Cited: 47
The key audit matters and the audit cost: does governance matter?
Mahmoud Elmarzouky, Khaled Hussainey, Tarek Abdelfattah
International Journal of Accounting and Information Management (2022) Vol. 31, Iss. 1, pp. 195-217
Open Access | Times Cited: 36
How do auditor rotations affect key audit matters? Archival evidence from South African audits
Alan J. Duboisée de Ricquebourg, Warren Maroun
The British Accounting Review (2022) Vol. 55, Iss. 2, pp. 101099-101099
Open Access | Times Cited: 29
The effect of key audit matters on the audit report lag: evidence from Jordan
Modar Abdullatif, Rami Alzebdieh, Saeed Ballour
Journal of financial reporting & accounting (2023)
Closed Access | Times Cited: 18
Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–2018
Michael Kend, Lan Anh Nguyen
International Journal of Auditing (2020) Vol. 24, Iss. 3, pp. 412-430
Closed Access | Times Cited: 41
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?
Andreas Seebeck
International Journal of Auditing (2024) Vol. 28, Iss. 3, pp. 536-561
Open Access | Times Cited: 5
The impact of key audit matters on goodwill accounting and investment behavior: Evidence from China
Qianqun Ma, Jianan Zhou, Qi Wang, et al.
International Review of Financial Analysis (2024) Vol. 93, pp. 103144-103144
Closed Access | Times Cited: 5
The impact of the precision of accounting standards on the expanded auditor’s report in the European Union
Inês Pinto, Ana Isabel Morais, Reiner Quick
Journal of International Accounting Auditing and Taxation (2020) Vol. 40, pp. 100333-100333
Open Access | Times Cited: 34
Does KAM disclosure make a difference in emerging markets? An investigation into audit fees and report lag
Saeed Rabea Baatwah, Ehsan Saleh Almoataz, Waddah Kamal Hassan Omer, et al.
International Journal of Emerging Markets (2022) Vol. 19, Iss. 3, pp. 798-821
Closed Access | Times Cited: 20
An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
Dusan Ecim, Warren Maroun, Alan J. Duboisée de Ricquebourg
South African Journal of Business Management (2023) Vol. 54, Iss. 1
Open Access | Times Cited: 12
Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States
Valerie Li, Yan Luo
Advances in Accounting (2023) Vol. 60, pp. 100641-100641
Closed Access | Times Cited: 12
Antimicrobial resistance and the non-accountability effect on consumers’ behaviour
Anna-Carin Nordvall, Mirko Ancillotti, Emma Oljans, et al.
Social Responsibility Journal (2025)
Closed Access
Dissimilarity in Key Audit Matters: Determinants and Consequences
Émeline Deneuve
Accounting in Europe (2025), pp. 1-30
Closed Access
Does considering key audit matters affect auditor judgment performance?
Nicole V.S. Ratzinger‐Sakel, Jochen Theis
Corporate Ownership and Control (2019) Vol. 17, Iss. 1, special issue, pp. 196-210
Open Access | Times Cited: 32
The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures
Stephen H. Fuller, Jennifer R. Joe, Benjamin L. Luippold
The Accounting Review (2021) Vol. 96, Iss. 6, pp. 239-274
Closed Access | Times Cited: 25
Text similarity, boilerplates and their determinants in key audit matters disclosure
Tobias Carlé, Nicolas Pappert, Reiner Quick
Corporate Ownership and Control (2023) Vol. 20, Iss. 2, pp. 49-62
Open Access | Times Cited: 10
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