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Perceptions of messages conveyed by review and audit reports

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References

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1983Factor Comparability As A Means Of Determining The Number Of Factors And Their Rotation221 cited
1992The audit expectations gap—plus ca change, plus c'est la meme chose?211 cited
1994Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap176 cited
1993THE EFFECT OF EDUCATION ON THE AUDIT EXPECTATION GAP130 cited
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2011Evidence of an expectation gap for greenhouse gas emissions assurance84 cited
2006Assurance provided by auditors’ reports on prospective financial information: implications for the expectation gap65 cited
2011The Communicative Value of the Auditor's Report55 cited
2020The influence of firm performance and (level of) assurance on the believability of management's environmental report53 cited

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2020The audit expectation gap: A review of the academic literature44 cited

2008Going‐concern Uncertainties in Pre‐bankrupt Audit Reports: New Evidence Regarding Discretionary Accruals and Wording Ambiguity42 cited

2011An empirical investigation of the audit expectations gap in Iran41 cited

2017The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements38 cited

2012Another Piece of the “Expectations Gap”: What Do Investors Know About Auditor Involvement with Information in the Annual Report?33 cited

2012A test of the auditor reliability framework using lenders’ judgments30 cited

2011Do Contrasting Statements Improve Users' Understanding of Different Assurance Levels Conveyed in Assurance Reports?29 cited

2008Do Different Audit Report Formats Affect Shareholders' and Auditors' Perceptions?29 cited

2016Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research26 cited

2009The audit expectation gap in Malaysia : an investigation into its causes and remedies26 cited

2016Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?25 cited

2005Effect of audit report disclosure on auditor litigation risk25 cited