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The informational relevance of key audit matters
16 references·1 citing·45 second hop
The informational relevance of key audit matters (2019)The informational relevance of key audit …Why are expanded audit reports not informative to investors? Evidence from the United Kingdom (2022)Why are expanded audit report…The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study (2018)The Informational Value of Ke…Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability (2016)Risk Disclosure Preceding Neg…Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Do Critical Audit Matter Para…Auditor Independence and Audit Quality (2014)Auditor Independence and Audi…A review of archival auditing research (2014)A review of archival auditing…Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Audit Reporting for Going-Con…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…How Much New Information Is There in Earnings? (2008)How Much New Information Is T…How disclosure quality affects the level of information asymmetry (2007)How disclosure quality affect…Teoria da contabilidade: uma nova abordagem (2005)Teoria da contabilidade: uma …Disclosure Policy and Market Liquidity: Impact of Depth Quotes and Order Sizes* (2005)Disclosure Policy and Market …Auditor Tenure and Perceptions of Audit Quality (2005)Auditor Tenure and Perception…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Essays on disclosure (2001)Essays on disclosureTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Key audit matters: a systematic review (2024)Key audit matters: a systemat…Specification Tests in Econometrics (1978)Limited-dependent and qualitative variables in econometrics (1983)Econometric Analysis of Cross Section and Panel Data (2001)Investor Relations, Firm Visibility, and Investor Following (2012)Shaping Liquidity: On the Causal Effects of Voluntary Disclosure (2014)The economic consequences associated with integrated report quality: Capital market and real effects (2017)An Empirical Evaluation of Accounting Income Numbers (1968)Positive Accounting Theory (1985)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements* (2011)Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research* (2011)A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research (2016)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)Law and Finance (1998)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Debt covenant violation and manipulation of accruals (1994)Corporate Disclosure Policy and Analyst Behavior. (1996)The Effect of Audit Quality on Earnings Management* (1998)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Audit Quality: Insights from the Academic Literature (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions (2014)Do PCAOB Inspections Improve the Quality of Internal Control Audits? (2016)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Determinantes da qualidade das auditorias independentes no Brasil (2010)Nível de convergência dos princípios contábeis brasileiros e norte-americanos às normas do IASB: uma contribuição para a adoção das IFRS por empresas brasileiras (2011)Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil (2014)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2014A review of archival auditing research3,184 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2001Essays on disclosure2,478 cited
  • 2005Auditor Tenure and Perceptions of Audit Quality787 cited
  • 2007How disclosure quality affects the level of information asymmetry775 cited
  • 2005Teoria da contabilidade: uma nova abordagem506 cited
  • 2008How Much New Information Is There in Earnings?381 cited
  • 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis362 cited
  • 2014Auditor Independence and Audit Quality341 cited
  • 2018The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study323 cited
  • 2014Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?322 cited
  • 2016Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability314 cited
  • 2022

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Why are expanded audit reports not informative to investors? Evidence from the United Kingdom
309 cited
  • 2005Disclosure Policy and Market Liquidity: Impact of Depth Quotes and Order Sizes*248 cited
  • Cited by

    • 2024Key audit matters: a systematic review26 cited