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The effect of audit materiality disclosures on investors’ decision making · Study

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ArticleThe effect of audit materiality disclosures on investors’ decision making

Brant E. Christensen2020

Article2020

The effect of audit materiality disclosures on investors’ decision making

Brant E. Christensen · Aasmund Eilifsen · Steven M. Glover · William F. Messier

42 citations·0/0 files stored·Accounting Organizations and Society

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

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References

2000Agency Costs and Ownership Structure 2001The relevance of the value-relevance literature for financial accounting standard setting 2002The rewards to meeting or beating earnings expectations 2008Accounting Quality and Debt Contracting 2013Inside the 'Black Box' of Sell-Side Financial Analysts 1964The philosophy of auditing.2011The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms 2004The Price Response to S&P 500 Index Additions and Deletions: Evidence of Asymmetry and a New Explanation

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2020The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions 2022Auditors’ application of materiality: insight from the UK

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Year2020

Typearticle

Published2020-09-06

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations42

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.aos.2020.101168

openalex_workW2890876513

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