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The influence of the auditor's report on investors' evaluations after the Sarbanes‐Oxley Act
16 references·3 citing·51 second hop
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References

  • 1987Perception of Risk9,263 cited
  • 1977Behavioral Decision Theory1,731 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited
  • 2007Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures438 cited
  • 2006Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?356 cited
  • 1977Behavioral Models of Risk Taking in Business Decisions: A Survey and Evaluation257 cited
  • 2001Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments206 cited
  • 2005How Do Investors Judge the Risk of Financial Items?168 cited
  • 2014Objectives of Financial Reporting by Business Enterprises128 cited
  • 1998Individual investors' risk judgments and investment decisions: The impact of accounting and market data116 cited
  • 2019An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements110 cited
  • 2000An Analysis of the Demand for Reporting on Internal Control101 cited
  • 1997Quantitative Disclosures of Market Risk in the SEC Release.77 cited
  • 2003

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Improving Financial Reports by Revealing the Accuracy of Prior Estimates*
68 cited
  • 2003CEO and CFO Certifications of Financial Information61 cited
  • Cited by

    • 2011The effect of qualified audit report on share prices and returns: Evidence of Iran25 cited
    • 2018Assessing Internal Audit with Text Mining17 cited
    • 2012The Auditor’s Reporting Model: Current Research Synthesis and Implications14 cited