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Keywords: readability
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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...