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How external auditor quality moderates the relation between internal audit committee effectiveness and accounting conservatism

Ur Rehman, Saif; Khan, Faisal; Hemdan, Dalia Ali Mostafa; … - In: American journal of finance and accounting 6 (2021) 3/4, pp. 252-265

Persistent link: https://www.econbiz.de/10012610840

Disclosure quality vis-à-vis disclosure quantity : does audit committee matter in Omani financial institutions?

Al Lawati, Hidaya; Hussainey, Khaled; Sagitova, Roza - In: Review of quantitative finance and accounting 57 (2021) 2, pp. 557-594

Persistent link: https://www.econbiz.de/10012549964

Key audit matters : a systematic review

Elmarzouky, Mahmoud; Hussainey, Khaled; Moursi, Tarek … - In: International journal of accounting, auditing and … 20 (2024) 3/4, pp. 319-341

Persistent link: https://www.econbiz.de/10014545185

Key audit matters and auditing quality in the era of COVID-19 pandemic : the case of Jordan

Alharasis, Esraa Esam; Alkhwaldi, Abeer F.; Hussainey, … - In: International journal of law and management 66 (2024) 4, pp. 417-446

Persistent link: https://www.econbiz.de/10014546090

Does expanded disclosure in the audit report involve unintended consequences? : evidence from tax avoidance

Baatwah, Saeed Rabea; Hussainey, Khaled - In: International journal of accounting and information … 32 (2024) 3, pp. 447-474

Persistent link: https://www.econbiz.de/10014549208

The determinants and impact of key audit matters disclosure in the auditor's report

Al Lawati, Hidaya; Hussainey, Khaled - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-18

We investigate the determinants of key audit matters (KAMs) in the auditor's report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure. We test to see if the quantity of KAMs...

Persistent link: https://www.econbiz.de/10013463762