Determinants and consequence of critical audit matter disclosure: early evidence
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DOI: 10.1057/s41310-021-00112-6
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- Steven J. Kachelmeier & Dan Rimkus & Jaime J. Schmidt & Kristen Valentine, 2020. "The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2186-2212, December.
- Jean H. Bédard & Nathalie Gonthier-Besacier & Alain Schatt, 2019. "Consequences of Expanded Audit Reports : Evidence from the Justifications of Assessments in France," Post-Print hal-02011144, HAL.
- Lauren C. Reid & Joseph V. Carcello & Chan Li & Terry L. Neal & Jere R. Francis, 2019. "Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom," Contemporary Accounting Research, John Wiley & Sons, vol. 36(3), pages 1501-1539, September.
- Elizabeth Gutierrez & Miguel Minutti-Meza & Kay W. Tatum & Maria Vulcheva, 2018. "Consequences of adopting an expanded auditor’s report in the United Kingdom," Review of Accounting Studies, Springer, vol. 23(4), pages 1543-1587, December.
- Lennox, Clive, 2005. "Audit quality and executive officers' affiliations with CPA firms," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 201-231, June.
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- Chen, Lihong & Xiao, Tingting & Zhou, Jia, 2023. "Do auditor changes affect the disclosure of critical audit matters? Evidence from China," Economic Modelling, Elsevier, vol. 122(C).
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Keywords
AS 3101; Auditor; Critical audit matters; Disclosure; Investor; Managements;All these keywords.
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