The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty

Citations

Cited by:

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12. Yan Luo, 2021. "Determinants and consequence of critical audit matter disclosure: early evidence," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 336-345, December.
13. Ma, Qianqun & Wang, Qi & Wang, Kongwen & Wu, Chong, 2024. "Does reduced boilerplate of KAMs indicate increased audit effort? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 96(PC).
14. Qing, Xiaoquan & Zhao, Wenjing, 2026. "Do suppliers incorporate multi-modal information from customers' annual reports in customer-specific investment decisions?," International Review of Financial Analysis, Elsevier, vol. 109(C).
15. 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.
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17. Xiaoqi Chen & Maoliang Li & Dorcas Nduakoh & Ling Na Belinda Yau, 2025. "Mandatory disclosure of key audit matters and the choice of earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 251-288, March.
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19. Luo, Xiang & Luo, Yi & Zhou, Jianan, 2025. "The communicative value of key audit matters in M&As: The effect of performance commitments," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(2).
20. Maroun, Warren & Duboisée de Ricquebourg, Alan, 2024. "How auditors identify and report key audit matters - An organizational routines perspective," The British Accounting Review, Elsevier, vol. 56(2).
21. Lin, Bo & Wang, Xiaohan & Wu, Jingyang & Wu, Yibing, 2026. "Does subindustry disclosure policy affect auditor information supply? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 109(C).
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23. Bertomeu, Jeremy & Cheynel, Edwige & Hu, Peicong, 2026. "Disclosure under noisy information processing," MPRA Paper 128905, University Library of Munich, Germany.
24. Saeed Rabea Baatwah & Ehsan Saleh Almoataz & Khaled Salmen Aljaaidi, 2022. "Tightened it and ruined it: Earnings management trade-off as a consequence of key audit matters disclosure," Economics Bulletin, AccessEcon, vol. 42(2), pages 678-693.
25. Arturo Pacheco-Paredes & Elizabeth Turner & Clark Wheatley, 2025. "Reducing Risk by Understanding the Interplay of Critical Audit Matters and Culture," JRFM, MDPI, vol. 18(3), pages 1-24, February.
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