...Mackenzie M. Festa; Megan M. Jones; Patrick D. Witz ABSTRACT This study contributes to the literature examining the benefits and costs associated with auditor quantitative materiality disclosures. We conduct an experiment to examine a conditional risk associated with such disclosures...

...Ning Du; Mary P. Mindak; Ray Whittington; John E. McEnroe ABSTRACT The objective of this study is to provide additional evidence regarding the effect of ambiguity on auditors' and investors' judgments when they evaluate managers' disclosures about loss contingencies. Inspired by Nelson and Kinney...

... in disclosures of impairment assumptions (more transparent versus less transparent) in a 2 × 2 experiment. We find that managers are more willing to impair when impairment losses can be reversed than when they cannot be reversed, but this effect does not vary with disclosure transparency. We also find...

...Katrin Gödker; Lasse Mertins ABSTRACT How market participants respond to corporate disclosure forms an important cornerstone in many areas of accounting and finance research. This article synthesizes behavioral research on how an increasingly important type of corporate disclosure, namely...

...Allison K. Beck; Robert M. Fuller; Leah Muriel; Colin D. Reid ABSTRACT: We investigate how audit fee disclosures affect investor perceptions of audit characteristics. We find evidence that when audit fees are presented to investors with supplementary contextual information indicating that the fees...