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The Communicative Value of the Auditor's Report

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  • Paul J. Coram
  • Theodore J. Mock
  • Jerry L. Turner
  • Glen L. Gray

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  • Paul J. Coram & Theodore J. Mock & Jerry L. Turner & Glen L. Gray, 2011. "The Communicative Value of the Auditor's Report," Australian Accounting Review, CPA Australia, vol. 21(3), pages 235-252, September.
    • Handle: RePEc:bla:ausact:v:21:y:2011:i:3:p:235-252
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2011.00140.x
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    References listed on IDEAS

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    1. Biggs, Sf & Mock, Tj, 1983. "An Investigation Of Auditor Decision-Processes In The Evaluation Of Internal Controls And Audit Scope Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 234-255.
    2. Willenborg, M, 1999. "Empirical analysis of the economic demand for auditing in the initial public offerings market," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 225-238.
    3. Pany, K & Smith, Ch, 1982. "Auditor Association With Quarterly Financial Information - An Empirical-Test," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 472-481.
    4. Klersey, George F. & Mock, Theodore J., 1989. "Verbal protocol research in auditing," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 133-151, January.
    5. Dopuch, Nicholas & Holthausen, Robert W. & Leftwich, Richard W., 1986. "Abnormal stock returns associated with media disclosures of `subject to' qualified audit opinions," Journal of Accounting and Economics, Elsevier, vol. 8(2), pages 93-117, June.
    6. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-633, October.
    7. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.
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    Cited by:

    1. Pornsit Jiraporn & Pandej Chintrakarn & Shenghui Tong & Sirimon Treepongkaruna, 2018. "Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock," Australian Journal of Management, Australian School of Business, vol. 43(1), pages 27-41, February.
    2. Pranil Prasad & Parmod Chand, 2017. "The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements," Australian Accounting Review, CPA Australia, vol. 27(4), pages 348-367, December.
    3. Eilifsen, Aasmund & Hamilton, Erin L. & Messier, William F., 2021. "The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions," Accounting, Organizations and Society, Elsevier, vol. 90(C).
    4. Hien Hoang & Robyn Moroney & Soon‐Yeow Phang & Xinning Xiao, 2023. "Investor reactions to key audit matters: Financial and non‐financial contexts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3325-3349, September.
    5. Paul J. Coram & Yi (Dale) Fu & Mukush Garg & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Nora Muñoz‐Izquierdo & Ashna Prasad & Nigar Sultana & Jamie Tong, 2022. "Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4219-4244, September.
    6. Haapamäki, Elina & Sihvonen, Jukka, 2019. "Research on International Standards on Auditing: Literature synthesis and opportunities for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 37-56.
    7. George Silviu CORDOŞ & Melinda Timea FÜLÖP, 2020. "Debates In The Literature Regarding Audit Reporting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-4.
    8. Xia Zhang & Kwadwo Ofori-Mensah, 2019. "Does the Addition of Explicit Clarification of Auditor Independence Statement to the Auditor’s Report Matter to Equity Analysts?," Accounting and Finance Research, Sciedu Press, vol. 8(2), pages 156-156, May.
    9. Lionel Escaffre & Aymen Abbadi, 2016. "Le Rapport D'Audit Comme Un Signal Potentiel À La Disposition Des Pme Françaises : Proposition D'Un Design De Recherche," Post-Print hal-01900824, HAL.
    10. Shao-Huai Liang & Yu-Ting Hsieh & Hsuan-Chu Lin & Hui-Yu Hsiao, 2023. "What underlies key audit matters? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 60(3), pages 1243-1258, April.

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