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Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors

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Cited by

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2012Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements127 cited
2016

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Does Recent Academic Research Support Changes to Audit Reporting Standards?

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2016Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom112 cited

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2012The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions107 cited

2019Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value?104 cited

2011The ISA 700 Auditor's Report and the Audit Expectation Gap – Do Explanations Matter?99 cited

2021Auditor, client and investor consequences of the enhanced auditor's report86 cited

2019Analysis of the relationship between company characteristics and key audit matters disclosed79 cited

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2020The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap73 cited

2017Earnings Quality: A Missing Link between Corporate Governance and Firm Value73 cited