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1-2 of 2
Keywords: engagement risk
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 1–26.
Published: 01 May 2019
...John L. Abernathy; Feng Guo; Thomas R. Kubick; Adi Masli SUMMARY We examine whether the readability of financial statement footnotes in the annual report is informative about audit engagement risk. Using various readability measures, we predict and find that firms with less readable footnotes have...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (3): 139–160.
Published: 01 August 2015
... engagement risk going concern We thank Marleen Willekens (associate editor) and two anonymous reviewers for helpful comments and suggestions on our paper. Editor's note: Accepted by Marleen Willekens. We include measures that are indicative of financial reporting quality: accounting...