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Determinants of the Readability of SOX 404 Reports

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2009How does financial reporting quality relate to investment efficiency?3,211 cited
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1968The Technique of Clear Writing.1,641 cited
2014Measuring Readability in Financial Disclosures1,452 cited
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2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
2010The Effects of Reporting Complexity on Small and Large Investor Trading805 cited
2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
2012Processing Fluency and Investors’ Reactions to Disclosure Readability662 cited
2009Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes639 cited
2017A plain English measure of financial reporting readability628 cited
2013Individual investors and financial disclosure603 cited
2007

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Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002

541 cited

2013The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process433 cited

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2021Has it become more readable? Empirical evidence of key matters in independent audit reports,16 cited
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2025Navigating financial clarity: the impact of internal audit outsourcing and auditor experience, moderated by self-efficacy in understandability of financial reporting14 cited