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Another Piece of the “Expectations Gap”: What Do Investors Know About Auditor Involvement with Information in the Annual Report?
12 references·1 citing·46 second hop
Another Piece of the “Expectations Gap”: What Do Investors Know About Auditor Involvement with Information in the Annual Report? (2012)Another Piece of the “Expectations Gap”: …Conceptual framework for financial reporting (2012)Conceptual framework for fina…Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance, and Corporate Social Responsibility Disclosures (2011)Retail Investors’ Perceptions…The Association between Nonprofessional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience* (2008)The Association between Nonpr…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Do Retail Trades Move Markets? (2008)Do Retail Trades Move Markets?The Impact of Expertise and Investment Familiarity on Investors' Use of Online Financial Report Information (2006)The Impact of Expertise and I…Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information (2006)Retracted: Recognition v. Dis…The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments (2004)The Effects of Pro Forma Earn…The presentation of financial information at corporate Web sites (2001)The presentation of financial…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Perceptions of messages conveyed by review and audit reports (1998)Perceptions of messages conve…Auditor Association with Quarterly Financial Information: An Empirical Test (1982)Auditor Association with Quar…External Auditors' Judgment and Decision Making: An Audit Process Task Analysis (2018)External Auditors' Judgment a…Dimensions of Consumer Expertise (1987)The Adaptive Decision Maker (1993)The Adaptive Decision Maker (1994)The impact of tagging qualitative financial information on investor decision making: Implications for XBRL (2012)Country familiarity in the initial stage of foreign market selection (2017)Positive Accounting Theory (1985)Financial accounting information and corporate governance (2001)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Auditing Related Party Transactions: A Literature Overview and Research Synthesis (2007)What financial and non‐financial information on intangibles is value‐relevant? 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this work references cited by second hop

References

  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2008Do Retail Trades Move Markets?903 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 2012Conceptual framework for financial reporting522 cited
  • 2004The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments345 cited
  • 2001The presentation of financial information at corporate Web sites301 cited
  • 2011Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance, and Corporate Social Responsibility Disclosures260 cited
  • 2006Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information153 cited
  • 2008The Association between Nonprofessional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience*119 cited
  • 2006The Impact of Expertise and Investment Familiarity on Investors' Use of Online Financial Report Information107 cited
  • 1998Perceptions of messages conveyed by review and audit reports76 cited
  • 1982Auditor Association with Quarterly Financial Information: An Empirical Test51 cited

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  • 2018External Auditors' Judgment and Decision Making: An Audit Process Task Analysis

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18 cited