Open Access Helper

OpenAlex Citation Counts

OpenAlex Citations Logo

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:

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

Showing 1-25 of 72 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: 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
Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence
Md Khokan Bepari, Abu Taher Mollik, Shamsun Nahar, et al.
Accounting in Europe (2022) Vol. 19, Iss. 3, pp. 397-422
Closed Access | Times Cited: 36
Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan
Esraa Esam Alharasis
International Journal of Law and Management (2023) Vol. 65, Iss. 6, pp. 635-662
Closed Access | Times Cited: 22
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
The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type
Nicolás Gambetta, Laura Sierra‐García, María Antonia García Benau, et al.
Australian Accounting Review (2023) Vol. 33, Iss. 2, pp. 114-134
Open Access | Times Cited: 18
The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan
Esraa Esam Alharasis, Mohammad Alhadab, Manal Alidarous, et al.
Journal of financial reporting & accounting (2023)
Closed Access | Times Cited: 18
Digital transformation in Vietnam: the impacts on external auditors and their practices
Phuong Thi Nguyen, Michael Kend, Dung Quang Le
Pacific Accounting Review (2024) Vol. 36, Iss. 1, pp. 144-160
Closed Access | Times Cited: 6
Audit committee characteristics and Key Audit Matters (KAMs) disclosures
Md Khokan Bepari
Journal of Corporate Accounting & Finance (2022) Vol. 34, Iss. 1, pp. 152-172
Closed Access | Times Cited: 20
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
Matters may matter: The disclosure of key audit matters in the Middle East
Osama Mah’d, Ghassan H. Mardini
Cogent Economics & Finance (2022) Vol. 10, Iss. 1
Open Access | Times Cited: 19
Financing entrepreneurial firms in Jordan: technological versus traditional methods
Maisam Abdelfattah, Modar Abdullatif
Journal of Entrepreneurship and Public Policy (2025)
Closed Access
Impact of auditor independence, expertise, and industry experience on financial reporting quality
Chadia Sawaya, Nada Jabbour Al Maalouf, Raed Hanoun, et al.
Asia Pacific Management Review (2025) Vol. 30, Iss. 1, pp. 100357-100357
Open Access
How Does Big Data Analytics Impact Accounting Manipulation?
Pham Thi Van Anh, Lan Anh Nguyen, Steven Dellaportas, et al.
Accounting and Finance (2025)
Open Access
Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan
Sajead Mowafaq Alshdaifat, Mohamad Ali Abdul-Hamid, Mohammad Alhadab, et al.
Asian Journal of Accounting Research (2025)
Open Access
Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies
Esraa Esam Alharasis, Manal Alidarous, Fouad Jamaani
Asian Journal of Accounting Research (2022) Vol. 8, Iss. 1, pp. 94-107
Open Access | Times Cited: 17
Insight of ISA 701: Key Audit Matter Disclosure in Extended Audit Report?
Sajead Mowafaq Alshdaifat, Mohamad Ali Abdul Hamid, Saidatunur Fauzi Saidin, et al.
International Journal of Academic Research in Business and Social Sciences (2024) Vol. 14, Iss. 2
Open Access | Times Cited: 3
Mapeando os Fatores Associados à Similaridade dos Principais Assuntos de Auditoria em Empresas Brasileiras Listadas
Otávio Araújo de Carvalho, Laura Edith Taboada Pinheiro, Vagner Antônio Marques, et al.
Contabilidade, Gestão e Governança/UNB Contábil (2024) Vol. 26, Iss. 3, pp. 413-440
Open Access | Times Cited: 3
The Impact of Ownership Structure and Corporate Governance on Capital Structure of Jordanian Industrial Companies
Maha Shehadeh, Esraa Esam Alharasis, Hossam Haddad, et al.
WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS (2022) Vol. 19, pp. 361-375
Open Access | Times Cited: 15
Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy
Md Mustafizur Rahaman, Md Moazzem Hossain, Md. Borhan Uddin Bhuiyan
Journal of Accounting in Emerging Economies (2022) Vol. 13, Iss. 3, pp. 666-702
Closed Access | Times Cited: 15
Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality
Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik, et al.
Journal of Accounting in Emerging Economies (2023) Vol. 14, Iss. 4, pp. 855-885
Closed Access | Times Cited: 8
Mapping the state of expanded audit reporting: a bibliometric view
Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji, et al.
Meditari Accountancy Research (2023) Vol. 32, Iss. 2, pp. 579-612
Closed Access | Times Cited: 7
Abnormal Monitoring Costs Charged for Auditing Fair Value Model: Evidence from Jordanian Finance Industry
Esraa Esam Alharasis, Hossam Haddad, Maha Shehadeh, et al.
Sustainability (2022) Vol. 14, Iss. 6, pp. 3476-3476
Open Access | Times Cited: 11
Page 1 - Next Page

Scroll to top