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Investor perceptions of an auditor’s adverse internal control opinion

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References

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1999The Joint Effect of Management's Prior Forecast Accuracy and the Form of Its Financial Forecasts on Investor Judgment267 cited
1995Investor Reactions to Financial Analysts' Research Reports222 cited
2001Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments

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206 cited

2008Executive Stock Options, Missed Earnings Targets, and Earnings Management185 cited

2003Audit committee support for auditors: The effects of materiality justification and accounting precision166 cited

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2016A fuzzy-hybrid analytic model to assess investors' perceptions for industry selection81 cited
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2019How Disclosing a Prior Cyberattack Influences the Efficacy of Cybersecurity Risk Management Reporting and Independent Assurance50 cited
2016Internal Control Deficiencies and Municipal Borrowing Costs46 cited
2019Internal control quality, voluntary disclosure, and cost of equity capital: The case of an unregulated market44 cited
2017Fair value measurement and accounting restatements37 cited
2019Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility?35 cited
2019Do investors perceive a change in audit quality following the rotation of the engagement partner?34 cited
2021Internal control effectiveness, textual risk disclosure, and their usefulness: U.S. evidence27 cited
2012Investors' Perceptions of Audit Quality: Effects of Regulatory Change27 cited
2010Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing26 cited
2013The Interactive Effects of Internal Control Audits and Manager Legal Liability on Managers’ Internal Controls Decisions, Investor Confidence, and Market Prices22 cited