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How do auditors respond to low annual report readability?
16 references·9 citing·35 second hop
How do auditors respond to low annual report readability? (2020)How do auditors respond to low annual rep…The impact of narrative disclosure readability on bond ratings and the cost of debt (2017)The impact of narrative discl…A plain English measure of financial reporting readability (2017)A plain English measure of fi…Earnings management and annual report readability (2016)Earnings management and annua…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…A review of archival auditing research (2014)A review of archival auditing…Detecting Earnings Management (2012)Detecting Earnings ManagementTextual Analysis of Corporate Disclosures: A Survey of the Literature (2011)Textual Analysis of Corporate…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Evidence on the Audit Risk Mo…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Earnings Manipulation Risk, C…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …Additional Evidence on Audit Report Lag (2001)Additional Evidence on Audit …Detecting Earnings Management. (1995)Detecting Earnings Management.FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type (2023)The Informative Value of Key …The association between audit firm attributes and key audit matters readability (2023)The association between audit…Organizational capital and readability of financial reports (2023)Organizational capital and re…Annual Reports Readability From Linguistic and Communication Perspectives: Systematic Literature Review (2023)Annual Reports Readability Fr…The Journal of Accounting and Public Policy at 40: A bibliometric analysis (2022)The Journal of Accounting and…Asset redeployability and readability of annual report (2022)Asset redeployability and rea…Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda* (2021)Readability of Accounting Dis…Has it become more readable? Empirical evidence of key matters in independent audit reports, (2021)Has it become more readable? …Does intellectual capital and corporate governance have an impact on annual report readability? Evidence from an emerging market (2021)Does intellectual capital and…Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Readability of 10‐K Reports and Stock Price Crash Risk (2018)Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Textual Analysis in Finance (2020)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)How does financial reporting quality relate to investment efficiency? (2009)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Textual Analysis in Accounting and Finance: A Survey (2016)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Law and Finance (1998)Investor protection and corporate governance (2000)IFRS Adoption and Accounting Quality: A Review (2007)Assurance on Sustainability Reports: An International Comparison (2009)A Framework for Understanding and Researching Audit Quality (2011)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)The Pricing of Audit Services: Theory and Evidence (1980)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Corporate governance, accounting and finance: A review (2010)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2014A review of archival auditing research3,184 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2016Earnings management and annual report readability799 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 cited
  • 2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 cited
  • 2017A plain English measure of financial reporting readability628 cited
  • 2011Textual Analysis of Corporate Disclosures: A Survey of the Literature605 cited
  • 2017The impact of narrative disclosure readability on bond ratings and the cost of debt

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502 cited
  • 2001Additional Evidence on Audit Report Lag501 cited
  • Cited by

    • 2021Does intellectual capital and corporate governance have an impact on annual report readability? Evidence from an emerging market53 cited
    • 2021Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda*44 cited
    • 2023The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type39 cited
    • 2023The association between audit firm attributes and key audit matters readability26 cited
    • 2022Asset redeployability and readability of annual report19 cited
    • 2022The Journal of Accounting and Public Policy at 40: A bibliometric analysis17 cited
    • 2023Organizational capital and readability of financial reports17 cited
    • 2023Annual Reports Readability From Linguistic and Communication Perspectives: Systematic Literature Review16 cited
    • 2021Has it become more readable? Empirical evidence of key matters in independent audit reports,16 cited