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1-5 of 5
Keywords: audit report
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Journal Articles
Asymmetric Investor Materiality and the Effects of Disclosure
Available to Purchase
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 27–50.
Published: 01 May 2020
... and Organizations Section Midyear Meeting, and the 2016 Auditing Section Midyear Meeting. Editor's note: Accepted by Douglas F. Prawitt. 2 2018 11 2019 2020 materiality financial disclosure audit report accounting conservatism investor preferences Investors and creditors...
Journal Articles
Who Really Performs the Audit? Examining the Effects of Voluntary Disclosure of the Use of Other Auditors on Investors' Perceptions of Audit Quality
Available to Purchase
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 1–19.
Published: 01 February 2020
... website. Principal auditors may voluntarily disclose this same information in an appendix to the audit report. We experimentally examine how the joint effects of the principal auditor's extent of use of other auditors and their use of voluntary disclosure influence investors' perceptions of audit quality...
Journal Articles
Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France
Available to Purchase
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 23–45.
Published: 01 August 2019
...Jean Bédard; Nathalie Gonthier-Besacier; Alain Schatt SUMMARY Since 2003, French auditors must disclose justifications of assessments (JOAs) in expanded audit reports. Like critical audit matters recently introduced in the U.S., and key audit matters introduced by international standard setters...
Journal Articles
Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?
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AUDITING: A Journal of Practice & Theory (2014) 33 (4): 71–93.
Published: 01 November 2014
...Brant E. Christensen; Steven M. Glover; Christopher J. Wolfe SUMMARY: Both U.S. and international standard setters have recently proposed changes to the standard audit report, including a requirement to include a critical audit matter (CAM) paragraph. We examine how nonprofessional investors react...
Journal Articles
Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance
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AUDITING: A Journal of Practice & Theory (2012) 31 (1): 127–146.
Published: 01 February 2012
... of Nevada, Las Vegas, the 2011 EAA Annual Congress, and the 2011 AAA Annual Meeting. Editor's note: Accepted by Michael Bamber. October 2010 September 2011 2012 financial statements audit report fair value estimates materiality estimation uncertainty Auditing...