IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v21y2011i3p235-252.html
   My bibliography  Save this article

The Communicative Value of the Auditor's Report

Author

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

Abstract

No abstract is available for this item.

Suggested Citation

  • 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
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2011.00140.x
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    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, John Wiley & Sons, Ltd., vol. 21(1), pages 234-255.
    2. Pany, K & Smith, Ch, 1982. "Auditor Association With Quarterly Financial Information - An Empirical-Test," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 20(2), pages 472-481.
    3. 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.
    4. 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.
    5. 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.
    6. Willenborg, M, 1999. "Empirical analysis of the economic demand for auditing in the initial public offerings market," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 37(1), pages 225-238.
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. Alain Gilles Foka Tagne & Alain Takoudjou Nimpa & Léopold Djoutsa Wamba & Depores Woutabo Ngankwe, 2023. "Assessment of the information content of the legal audit report by the credit officers of commercial banks in the Cameroonian context," SN Business & Economics, Springer, vol. 3(11), pages 1-23, November.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. 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.
    11. 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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Amir Michael & Rob Dixon, 2019. "Audit data analytics of unregulated voluntary disclosures and auditing expectations gap," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(4), pages 188-205, December.
    2. Bley, Jorg & Saad, Mohsen & Samet, Anis, 2019. "Auditor choice and bank risk taking," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 37-52.
    3. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    4. Gus De Franco & Yuyan Guan & Yibin Zhou & Xindong Zhu, 2024. "The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(2), pages 589-634, May.
    5. Willenborg, Michael & McKeown, J.C.James C., 2000. "Going-concern initial public offerings," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 279-313, December.
    6. Sattar A. Mansi & William F. Maxwell & Darius P. Miller, 2004. "Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 42(4), pages 755-793, September.
    7. Omrane Guedhami & Jeffrey A. Pittman & Walid Saffar, 2014. "Auditor Choice in Politically Connected Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 52(1), pages 107-162, March.
    8. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    9. Joseph Weber & Michael Willenborg & Jieying Zhang, 2008. "Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 46(4), pages 941-972, September.
    10. Guangming Gong & Liang Xiao & Si Xu & Xun Gong, 2019. "Do Bond Investors Care About Engagement Auditors’ Negative Experiences? Evidence from China," Journal of Business Ethics, Springer, vol. 158(3), pages 779-806, September.
    11. Kwok, Helen, 2002. "The effect of cash flow statement format on lenders' decisions," The International Journal of Accounting, Elsevier, vol. 37(3), pages 347-362.
    12. Andrew J. Leone & Steve Rock & Michael Willenborg, 2007. "Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 45(1), pages 111-153, March.
    13. Habib, Ahsan & Bhuiyan, Md. Borhan Uddin, 2011. "Audit firm industry specialization and the audit report lag," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(1), pages 32-44.
    14. Joseph Gerakos & Chad Syverson, 2015. "Competition in the Audit Market: Policy Implications," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 53(4), pages 725-775, September.
    15. Chen, Long & Krishnan, Gopal V. & Yu, Wei, 2018. "The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality," Advances in accounting, Elsevier, vol. 43(C), pages 14-31.
    16. Michael Minnis, 2011. "The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 49(2), pages 457-506, May.
    17. Justin Logie & Warren Maroun, 2021. "Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator," Australian Accounting Review, CPA Australia, vol. 31(2), pages 128-149, June.
    18. Lan-Hui Lin & Chih-Kang Lien, 2025. "The Relationship between Third-Party Assurance Providers and Firm Value for Corporate Social Responsibility Reports," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 15(2), pages 1-4.
    19. Dafydd Mali & Hyoung‐joo Lim, 2021. "Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?," Australian Accounting Review, CPA Australia, vol. 31(2), pages 108-127, June.
    20. G. Schneider, Linda & Selling, Thomas I., 1996. "A comparison of compensatory and noncompensatory models of judgment: Effects of task predictability and degrees of freedom," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 3-22, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:21:y:2011:i:3:p:235-252. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.