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The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*

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References

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2016Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability314 cited
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2020Do key audit matters impact financial reporting behavior?139 cited
2020The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors132 cited
2020When Do Investors Value Key Audit Matters?132 cited

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2020The Effect of Increased Audit Disclosure on Managers' Real Operating Decisions: Evidence from Disclosing Critical Audit Matters87 cited

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2021Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland67 cited

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