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Effects of Audit Report Wording Changes on the Perceived Message
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References

  • 1979Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report171 cited
  • 1977The interprofessional linguistic communication of accounting concepts: an experiment in sociolinguistics68 cited

Cited by

  • 2003The measurement of intangible assets in public sector using scaling techniques136 cited
  • 2005Country and size effects in financial ratios: A European perspective82 cited
  • 2001The expectation gap: perceptual differences between auditors, jurors and students76 cited
  • 2020The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap73 cited
  • 1991The Expanded Audit Report—An Empirical Investigation73 cited
  • 1990The Meaning of Audit Reports72 cited
  • 2001Bank failure: a multidimensional scaling approach71 cited
  • 2014Enhancing the Auditor's Report: To What Extent is There Support for the IAASB's Proposed Changes?63 cited
  • 2009The audit expectations gap and the role of audit education: the case of an emerging economy60 cited
  • 2007The effect of qualified auditors' opinions on share prices: evidence from Jordan58 cited
  • 2018Expectation gap between preparers and stakeholders in integrated reporting57 cited
  • 2003An experimental study of users’ responses to qualified audit reports in China

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53 cited
  • 2010A Theoretical Examination of the Role of Auditing and the Relevance of Audit Reports53 cited
  • 1997The expanded audit report ‐ a research study within the development of SAS 60051 cited
  • 2015Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from D utch Bankers, Audited Companies and Auditors47 cited
  • 2020The audit expectation gap: A review of the academic literature44 cited