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The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors
16 references·16 citing·39 second hopsampled
The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors (2020)The Effects of Key Audit Matters on the A…A trust-based consumer decision-making model in electronic commerce: The role of trust, perceived risk, and their antecedents (2007)A trust-based consumer decisi…Trusting the Stock Market (2005)Trusting the Stock MarketTRUST AND DISTRUST IN ORGANIZATIONS: Emerging Perspectives, Enduring Questions (1999)TRUST AND DISTRUST IN ORGANIZ…Trust And Distrust: New Relationships and Realities (1998)Trust And Distrust: New Relat…Trust as an Affective Attitude (1996)Trust as an Affective AttitudeOrganizational Responses to Crisis: The Centrality of Trust (1996)Organizational Responses to C…TRUST: THE CONNECTING LINK BETWEEN ORGANIZATIONAL THEORY AND PHILOSOPHICAL ETHICS (1995)TRUST: THE CONNECTING LINK BE…An Integrative Model Of Organizational Trust (1995)An Integrative Model Of Organ…Explaining the Limited Effectiveness of Legalistic “Remedies” for Trust/Distrust (1993)Explaining the Limited Effect…Toward Understanding and Measuring Conditions of Trust: Evolution of a Conditions of Trust Inventory (1991)Toward Understanding and Meas…Trust: making and breaking cooperative relations (1989)Trust: making and breaking co…Trust in close relationships. (1985)Trust in close relationships.Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…The Evolution of Cooperation (1981)The Evolution of CooperationThe Social psychology of intergroup relations (1979)The Social psychology of inte…Markets and Hierarchies (1975)Markets and HierarchiesThe effect of key audit matters on the audit report lag: evidence from Jordan (2023)The effect of key audit matte…Are key audit matter disclosures useful in assessing the financial distress level of a client firm? (2023)Are key audit matter disclosu…The Effect of Management Characteristics on Audit Report Readability (2022)The Effect of Management Char…Matters may matter: The disclosure of key audit matters in the Middle East (2022)Matters may matter: The discl…Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020 (2022)Key audit risks and audit pro…Does KAM disclosure make a difference in emerging markets? An investigation into audit fees and report lag (2022)Does KAM disclosure make a di…Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence (2022)Determinants of Accounts Leve…The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives (2021)The perceived impact of the K…The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures (2021)The Effect of Auditor Reporti…How do key audit matter characteristics combine to impact financial statement understandability? (2021)How do key audit matter chara…Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland (2021)Do key audit matters (KAMs) m…The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap (2020)The effect of disclosing key …Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–2018 (2020)Investigating recent audit re…Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality (2020)Consequences of the implement…The informational relevance of key audit matters (2019)The informational relevance o…Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom (2016)Tell Me More: A Content Analy…Availability: A heuristic for judging frequency and probability (1973)Social penetration: The development of interpersonal relationships (1973)Toward A Hierarchical Model of Intrinsic and Extrinsic Motivation (1997)Trust in Automation (2014)Exchange and Power in Social Life (2017)The genetical evolution of social behaviour. I (1964)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Evolution of Reciprocal Altruism (1971)The need to belong: Desire for interpersonal attachments as a fundamental human motivation. (1995)Not So Different After All: A Cross-Discipline View Of Trust (1998)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)The theory of planned behavior (1991)Examining multi-dimensional trust and multi-faceted risk in initial acceptance of emerging technologies: An empirical study of mobile banking services (2010)Effects of various characteristics of social commerce (s-commerce) on consumers’ trust and trust performance (2012)The role of live streaming in building consumer trust and engagement with social commerce sellers (2018)A Theory of Cognitive Dissonance (1957)The Strength of Weak Ties (1973)Economic Action and Social Structure: The Problem of Embeddedness (1985)ADOPTION OF AN ORGANIZATIONAL PRACTICE BY SUBSIDIARIES OF MULTINATIONAL CORPORATIONS: INSTITUTIONAL AND RELATIONAL EFFECTS. (2002)Developing and Validating Trust Measures for e-Commerce: An Integrative Typology (2002)An Integrative Model of Organizational Trust: Past, Present, and Future (2007)E-commerce: the role of familiarity and trust (2000)Consumer Acceptance of Electronic Commerce: Integrating Trust and Risk with the Technology Acceptance Model (2003)Trust and TAM in Online Shopping: An Integrated Model1 (2003)Strategic management a stakeholder approach (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Psychological Safety and Learning Behavior in Work Teams (1999)Foundations of social theory (1990)Trust in leadership: Meta-analytic findings and implications for research and practice. (2002)Trust, trustworthiness, and trust propensity: A meta-analytic test of their unique relationships with risk taking and job performance. (2007)Does Social Capital Have an Economic Payoff? A Cross-Country Investigation (1997)Initial Trust Formation in New Organizational Relationships (1998)A survey of trust and reputation systems for online service provision (2005)Social Capital in the Creation of Human Capital (2000)Varieties of Capitalism (2001)Social Identity Theory and the Organization (1989)Social stigma and self-esteem: The self-protective properties of stigma. (1989)Ethnic identity in adolescents and adults: Review of research. (1990)
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References

  • 1981The Evolution of Cooperation20,055 cited
  • 1995An Integrative Model Of Organizational Trust15,026 cited
  • 1979The Social psychology of intergroup relations11,504 cited
  • 1975Markets and Hierarchies6,842 cited
  • 1989Trust: making and breaking cooperative relations4,014 cited
  • 2007A trust-based consumer decision-making model in electronic commerce: The role of trust, perceived risk, and their antecedents3,609 cited
  • 1999TRUST AND DISTRUST IN ORGANIZATIONS: Emerging Perspectives, Enduring Questions3,245 cited
  • 1985Trust in close relationships.3,129 cited
  • 1998Trust And Distrust: New Relationships and Realities3,092 cited
  • 1995TRUST: THE CONNECTING LINK BETWEEN ORGANIZATIONAL THEORY AND PHILOSOPHICAL ETHICS2,310 cited
  • 2005Trusting the Stock Market2,242 cited
  • 1993Explaining the Limited Effectiveness of Legalistic “Remedies” for Trust/Distrust1,545 cited
  • 1991Toward Understanding and Measuring Conditions of Trust: Evolution of a Conditions of Trust Inventory1,528 cited
  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 1996Trust as an Affective Attitude1,251 cited

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  • 1996Organizational Responses to Crisis: The Centrality of Trust1,231 cited
  • Cited by

    • 2016Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom112 cited
    • 2020Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality104 cited
    • 2022Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-202081 cited
    • 2020The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap73 cited
    • 2023Are key audit matter disclosures useful in assessing the financial distress level of a client firm?68 cited
    • 2021Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland67 cited
    • 2021The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives66 cited
    • 2022Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence55 cited
    • 2020Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–201851 cited
    • 2021The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures37 cited
    • 2023The effect of key audit matters on the audit report lag: evidence from Jordan36 cited
    • 2022Does KAM disclosure make a difference in emerging markets? An investigation into audit fees and report lag34 cited
    • 2019The informational relevance of key audit matters31 cited
    • 2022The Effect of Management Characteristics on Audit Report Readability31 cited
    • 2021How do key audit matter characteristics combine to impact financial statement understandability?30 cited
    • 2022Matters may matter: The disclosure of key audit matters in the Middle East30 cited