The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions
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DOI: 10.1016/j.aos.2020.101169
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- 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.
- Elsayed, Mohamed & Elshandidy, Tamer & Ahmed, Yousry, 2023. "Is expanded auditor reporting meaningful? UK evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
- Ioana CIURDAÅž, 2024. "Auditing Accounting Estimates And Fair Value Measurements. A Literature Review," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(26), pages 1-3.
- Venter, Zander S. & Czúcz, Bálint & Stange, Erik & Nowell, Megan S. & Simensen, Trond & Immerzeel, Bart & Barton, David N., 2024. "‘Uncertainty audit’ for ecosystem accounting: Satellite-based ecosystem extent is biased without design-based area estimation and accuracy assessment," Ecosystem Services, Elsevier, vol. 66(C).
- Koonce, Lisa & Mongold, Cassie & Quaid, Laura & White, Brian J., 2024. "Experimental research on standard-setting issues in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 112(C).
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Keywords
Audit reporting; Disclosures; Estimation uncertainty; Fair value estimates; Materiality; Sensitivity analysis;All these keywords.
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