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The Communicative Value of the Auditor's Report
12 references·8 citing·55 second hop
The Communicative Value of the Auditor's Report (2011)The Communicative Value of the Auditor's …Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors (2011)Perceptions and Misperception…The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis (2009)The global audit profession a…The Auditor's Reporting Model: A Literature Overview and Research Synthesis (2008)The Auditor's Reporting Model…Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offerings Market (1999)Empirical Analysis of the Eco…Perceptions of messages conveyed by review and audit reports (1998)Perceptions of messages conve…AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE (1994)AN EMPIRICAL INVESTIGATION OF…Why Do Private Companies Demand Auditing? A Case for Organizational Loss of Control (1993)Why Do Private Companies Dema…The Expanded Audit Report—An Empirical Investigation (1991)The Expanded Audit Report—An …Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions (1986)Abnormal stock returns associ…An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Scope Decisions (1983)An Investigation of Auditor D…Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…Exploring predecisional behavior: An alternative approach to decision research (1978)Exploring predecisional behav…Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? (2023)Does managerial ability and a…The Effect of Management Characteristics on Audit Report Readability (2022)The Effect of Management Char…Audit committee disclosure tone and earnings management (2021)Audit committee disclosure to…The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions (2020)The importance of quantifying…Research on International Standards on Auditing: Literature synthesis and opportunities for future research (2019)Research on International Sta…Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain (2019)Integrated Reporting Assuranc…The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements (2017)The Changing Face of the Audi…Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock (2017)Does board independence subst…Auditing and the production of legitimacy (2003)What do we know about audit quality? (2004)Accounting, professions and regulation: Locating the sites of professionalization (2006)The impact of IFRS adoption on foreign direct investment (2012)Auditor Choice in Politically Connected Firms (2013)Globalisation, accounting and developing countries (2016)Coefficient Alpha and the Internal Structure of Tests (1951)A Coefficient of Agreement for Nominal Scales (1960)Weighted kappa: Nominal scale agreement provision for scaled disagreement or partial credit. (1968)THE ENVIRONMENTAL REPORTING EXPECTATIONS GAP: AUSTRALIAN EVIDENCE (1999)An investigation of the expectation gap in Egypt (2006)The ISA 700 Auditor's Report and the Audit Expectation Gap – Do Explanations Matter? (2011)Collecting and analysing qualitative data: issues raised by the focus group (1998)Getting the Focus and the Group: Enhancing Analytical Rigor in Focus Group Research (2000)The Audit Committee Oversight Process* (2009)Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk? (2014)Does Corporate Governance Affect the Quality of Integrated Reporting? (2020)The Art of Conversation: The Expanded Audit Report (2020)Estimating betas from nonsynchronous data (1977)Foundations of Finance. (1977)MODELLING ABNORMAL RETURNS: A REVIEW ARTICLE (1992)When Do Interlocks Matter?: Alternate Sources of Information and Interlock Influence (1998)Should We Stay or Should We Go? 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(1974)A cognitive view of the performance appraisal process: A model and research propositions (1984)Predicting Behavior From Actions in the Past: Repeated Decision Making or a Matter of Habit? (1998)How voters decide: information processing during election campaigns (2007)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Handbook of Industrial and Organizational Psychology. (1977)The Social Psychology of Organizations. (1979)Audit and reporting delays: Evidence from an emerging market (2008)Determinants of Auditor Choice: Evidence from a Small Client Market (2008)Exploring the Strategic Integration of Sustainability Initiatives: Opportunities for Accounting Research (2012)Judgment under Uncertainty: Heuristics and Biases (1975)The Framing of Decisions and the Psychology of Choice (1981)Internal Control Judgments and Effects of Experience: Replications and Extensions (1982)A comparative analysis of information search and evaluation behavior of professional and non-professional financial analysts (1988)Financial analysts' evaluation of enhanced disclosure of non-financial performance indicators (2011)Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003)Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG (2008)Big Five Audits and Accounting Fraud* (2010)
this work references cited by second hop

References

  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 1999Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offerings Market416 cited
  • 2009The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis325 cited
  • 1978Exploring predecisional behavior: An alternative approach to decision research284 cited
  • 1986Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions264 cited
  • 2008The Auditor's Reporting Model: A Literature Overview and Research Synthesis235 cited
  • 1993Why Do Private Companies Demand Auditing? A Case for Organizational Loss of Control230 cited
  • 2011Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors181 cited
  • 1994AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE126 cited
  • 1983An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Scope Decisions95 cited
  • 1998Perceptions of messages conveyed by review and audit reports76 cited
  • 1991The Expanded Audit Report—An Empirical Investigation73 cited

Cited by

  • 2023Does managerial ability and auditor report readability affect corporate liquidity and cost of debt?44 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2017Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock42 cited
  • 2019Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain39 cited
  • 2017The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements38 cited
  • 2019Research on International Standards on Auditing: Literature synthesis and opportunities for future research35 cited
  • 2020The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions33 cited
  • 2022The Effect of Management Characteristics on Audit Report Readability31 cited
  • 2021Audit committee disclosure tone and earnings management21 cited