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Bank Directors’ Perceptions of Expanded Auditor's Reports
16 references·16 citing·46 second hopsampled
Bank Directors’ Perceptions of Expanded Auditor's Reports (2016)Bank Directors’ Perceptions of Expanded A…False-Positive Psychology (2011)False-Positive PsychologyThe Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…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 (2007)Market reactions to the discl…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Pervasive negative effects of rewards on intrinsic motivation: The myth continues (2001)Pervasive negative effects of…Pay Enough or Don't Pay at All* (2000)Pay Enough or Don't Pay at Al…Investor protection and corporate governance (2000)Investor protection and corpo…The Effects of Financial Incentives in Experiments: A Review and Capital-Labor-Production Framework (1999)The Effects of Financial Ince…The Effects of Financial Incentives in Experiments: A Review and Capital-Labor-Production Framework \n (1999)The Effects of Financial Ince…A meta-analytic review of experiments examining the effects of extrinsic rewards on intrinsic motivation. (1999)A meta-analytic review of exp…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…Questionnaire Design, Interviewing and Attitude Measurement (1993)Questionnaire Design, Intervi…Positive Accounting Theory (1985)Positive Accounting TheoryAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Are key audit matter disclosures useful in assessing the financial distress level of a client firm? (2023)Are key audit matter disclosu…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 effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments (2021)The effects of disclosing cri…Expanded Auditor's Report Disclosures and Loan Contracting* (2021)Expanded Auditor's Report Dis…Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland (2021)Do key audit matters (KAMs) m…The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia (2020)The moderating role of audit …The audit expectation gap: A review of the academic literature (2020)The audit expectation gap: A …Determining factors of key audit matter disclosure in Thailand (2020)Determining factors of key au…Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality (2020)Consequences of the implement…Applying a new audit regulation: Reporting Key Audit Matters in Jordan (2020)Applying a new audit regulati…The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review (2019)The impact of key audit matte…The consequences of disclosing key audit matters (KAMs): A review of the academic literature (2019)The consequences of disclosin…Real effects of reporting key audit matters on auditors' judgment and choice of action (2019)Real effects of reporting key…Are third-party assurances preferable to third-party comments for promoting financial accountability in environmental reporting? (2019)Are third-party assurances pr…A review of accounting research in Australasia (2018)A review of accounting resear…Does Considering Key Audit Matters Affect Auditor Judgment Performance? (2017)Does Considering Key Audit Ma…The Psychology of Interpersonal Relations. (1958)A Coefficient of Agreement for Nominal Scales (1960)Intrinsic Motivation and Self-Determination in Human Behavior (1988)Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. (2000)The "What" and "Why" of Goal Pursuits: Human Needs and the Self-Determination of Behavior (2000)The Power of Feedback (2007)Markets and Hierarchies: Analysis and Antitrust Implications. 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Image Motivation and Monetary Incentives in Behaving Prosocially (2009)A Theory of Cognitive Dissonance (2017)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Collecting data using a semi‐structured interview: a discussion paper (1994)Survey research in operations management: a process‐based perspective (2002)Selecting, designing, and developing your questionnaire (2004)Managing Resources: Linking Unique Resources, Management, and Wealth Creation in Family Firms (2003)R2 around the world: New theory and new tests☆ (2005)Over-investment of free cash flow (2006)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1999A meta-analytic review of experiments examining the effects of extrinsic rewards on intrinsic motivation.7,172 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2011False-Positive Psychology6,561 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1993Questionnaire Design, Interviewing and Attitude Measurement4,974 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 2000Pay Enough or Don't Pay at All*2,175 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1999The Effects of Financial Incentives in Experiments: A Review and Capital-Labor-Production Framework1,547 cited
  • 1999The Effects of Financial Incentives in Experiments: A Review and Capital-Labor-Production Framework \n1,428 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • 2001Pervasive negative effects of rewards on intrinsic motivation: The myth continues

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574 cited
  • 2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002541 cited
  • Cited by

    • 2020Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality104 cited
    • 2019Real effects of reporting key audit matters on auditors' judgment and choice of action101 cited
    • 2020Applying a new audit regulation: Reporting Key Audit Matters in Jordan95 cited
    • 2019The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review93 cited
    • 2021Expanded Auditor's Report Disclosures and Loan Contracting*93 cited
    • 2019The consequences of disclosing key audit matters (KAMs): A review of the academic literature76 cited
    • 2020Determining factors of key audit matter disclosure in Thailand74 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
    • 2021The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors’ judgments65 cited
    • 2018A review of accounting research in Australasia63 cited
    • 2020The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia50 cited
    • 2017Does Considering Key Audit Matters Affect Auditor Judgment Performance?45 cited
    • 2019Are third-party assurances preferable to third-party comments for promoting financial accountability in environmental reporting?45 cited
    • 2020The audit expectation gap: A review of the academic literature44 cited