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Keywords: critical audit matters
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Journal Articles
Journal Articles
The Accounting Review (2023) 98 (2): 59–95.
Published: 01 March 2023
...Jenna J. Burke; Rani Hoitash; Udi Hoitash; Summer Xiao (Xia) ABSTRACT This study uses difference-in-differences (DiD) analyses to examine the consequences of adopting the U.S. critical audit matter (CAM) disclosure requirement for preparers and users of financial reports. The CAM requirement...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (6): 239–274.
Published: 01 November 2021
...Stephen H. Fuller; Jennifer R. Joe; Benjamin L. Luippold ABSTRACT We investigate the joint effects of auditors' reporting choice and audit committee effectiveness on management disclosures about complex estimates. A new PCAOB standard requires auditors to report on Critical Audit Matters (CAMs...
Journal Articles
The Accounting Review (2019) 94 (4): 189–214.
Published: 01 July 2019
... analyses contribute to the debate about policies aimed at improving audit transparency. 2019 audit quality disclosure audit effort critical audit matters audit quality index financial reporting quality Our paper belongs to the broad literature on how audit rules and regulations affect...
Journal Articles