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Journal Articles

Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?

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El’fred Boo, Kin Yew Low, Premila Gowri Shankar, Hun-Tong Tan
Journal: Accounting Horizons
Accounting Horizons (2025) 39 (2): 19–31.
https://doi.org/10.2308/HORIZONS-2022-040
Published: 01 June 2025
...El’fred Boo; Kin Yew Low; Premila Gowri Shankar; Hun-Tong Tan SYNOPSIS We examine in a controlled experiment whether discussing audit procedures that address a complex investment valuation issue in the critical audit matter (CAM) paragraph of the auditor’s report calibrates sophisticated...
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