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1-2 of 2
Keywords: nonprofessional investors
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 35–54.
Published: 01 February 2021
...Candice T. Hux SUMMARY Drawing on prior research and source credibility theory, this study examines nonprofessional investors' acquisition and evaluation of component auditor use as disclosed in Form AP, and whether and how this evaluation influences their investment decisions. I find that very...
Journal Articles
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...