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Why are expanded audit reports not informative to investors? Evidence from the United Kingdom
Clive S. Lennox, Jaime J. Schmidt, Anne M. Thompson
University of Southern California The University of Texas at Austin University of Illinois Urbana-Champaign
来源Review of Accounting Studies
年份2022
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经济 / 管理Auditing, Earnings Management, Governance
Corporate Governance and Financial Management · Financial Reporting and XBRL
参考文献 39
Relative Measurement Errors Among Alternative Pension Asset and Liability Measures.
被引 205Mary E. Barth · The Accounting Review · 1991
Qualified audit opinions and stock prices
被引 234Peter Dodd, Nicholas Dopuch, Robert W. Holthausen · Journal of Accounting and Economics · 1984
Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability
被引 82Kelsey R. Brasel, Marcus M. Doxey, Jonathan H. Grenier · SSRN Electronic Journal · 2014
此处列出前 3 条
引用本文 308
Consequences of adopting an expanded auditor’s report in the United Kingdom
被引 382Elizabeth F. Gutiérrez, Miguel Minutti‐Meza, Kay W. Tatum · Review of Accounting Studies · 2018
Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France
被引 218Jean Bédard, Nathalie Gonthier‐Besacier, Alain Schatt · Auditing A Journal of Practice & Theory · 2018
Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom
被引 207Laura Sierra‐García, Nicolás Gambetta, María Antonia García Benau · The British Accounting Review · 2019
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