Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?

13 references·16 citing·37 second hop

FromToDepth

this work references cited by second hop

References

1973On the psychology of prediction.6,201 cited
1983Human Inference: Strategies and Shortcomings of Social Judgment.4,259 cited
1993The Adaptive Decision Maker3,507 cited
1994The Adaptive Decision Maker3,310 cited
2003Limited attention, information disclosure, and financial reporting2,339 cited
2004The Persuasiveness of Source Credibility: A Critical Review of Five Decades' Evidence2,203 cited
1982Contingent decision behavior.1,244 cited
2008Financial Accounting Standards Board (FASB)1,095 cited
2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
2011International Accounting Standards Board (IASB)548 cited
2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited
2010Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms513 cited
2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis362 cited

Cited by

2018The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study323 cited
2022

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Why are expanded audit reports not informative to investors? Evidence from the United Kingdom

309 cited

2016The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability246 cited

2018Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France218 cited

2016Auditing Challenging Fair Value Measurements: Evidence from the Field213 cited

2019Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom207 cited

2018What matters in disclosures of key audit matters: Evidence from Europe199 cited

2019The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*195 cited

2022The Disclosure and Consequences of U.S. Critical Audit Matters182 cited

2020Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality162 cited

2018Does gender diversity in the audit committee influence key audit matters' readability in the audit report? UK evidence152 cited

2020The Art of Conversation: The Expanded Audit Report141 cited

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

2016Bank Directors’ Perceptions of Expanded Auditor's Reports127 cited