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Nonprofessional Investorss Reactions to the PCAOB's Proposed Changes to the Standard Audit Report
16 references·10 citing·38 second hop
Nonprofessional Investorss Reactions to the PCAOB's Proposed Changes to the Standard Audit Report (2017)Nonprofessional Investorss Reactions to t…Communication And Persuasion (2017)Communication And PersuasionProcessing Fluency and Investors’ Reactions to Disclosure Readability (2012)Processing Fluency and Invest…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts (2009)Making Sense of Cents: An Exa…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The economic implications of corporate financial reporting (2005)The economic implications of …The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)The “Incomplete Revelation Hy…A Temporal Analysis of Earnings Surprises: Profits versus Losses (2001)A Temporal Analysis of Earnin…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio (1999)Earnings Surprises, Growth Ex…Auditor size and audit quality (1981)Auditor size and audit qualityOn the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…Causal inferences about communicators and their effect on opinion change. 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(1980)Mediating the Message: Theories of Influences on Mass Media Content (1995)Informational Influence in Organizations: An Integrated Approach to Knowledge Adoption (2003)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

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636 cited
  • 1978Causal inferences about communicators and their effect on opinion change.633 cited
  • Cited by

    • 2017Does Considering Key Audit Matters Affect Auditor Judgment Performance?45 cited
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    • 2023The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type39 cited
    • 2021The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures37 cited
    • 2019Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility?35 cited
    • 2019The Investors Reaction to the Disclosure of Key Audit Matters: Empirical Evidence from Jordan32 cited
    • 2021How do key audit matter characteristics combine to impact financial statement understandability?30 cited
    • 2020Audit Committee Effectiveness and Key Audit Matters29 cited
    • 2024Two-tier board characteristics and expanded audit reporting: Evidence from China28 cited
    • 2021Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters21 cited