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Evaluating company adoptions of blockchain technology: How do management and auditor communications affect nonprofessional investor judgments?
16 references·1 citing·52 second hopsampled
Evaluating company adoptions of blockchain technology: How do management and auditor communications affect nonprofessional investor judgments? (2021)Evaluating company adoptions of blockchai…The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty* (2019)The Forewarning Effect of Cri…Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom (2019)Impact of Auditor Report Chan…Consequences of adopting an expanded auditor’s report in the United Kingdom (2018)Consequences of adopting an e…Does concrete language in disclosures increase willingness to invest? (2014)Does concrete language in dis…Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Do Critical Audit Matter Para…Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research (2013)Online Instrument Delivery an…The Audit Reporting Model: Current Research Synthesis and Implications (2012)The Audit Reporting Model: Cu…Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases Versus MD&A (2011)Managers' Use of Language Acr…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Fear of the Unknown: Familiarity and Economic Decisions (2009)Fear of the Unknown: Familiar…Are small investors naive about incentives? (2007)Are small investors naive abo…The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments (2004)The Effects of Pro Forma Earn…Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context (2003)Effects of Authoritative Guid…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Familiarity Breeds Investment (2001)Familiarity Breeds InvestmentA Rose.com by Any Other Name (2001)A Rose.com by Any Other NameBlockchain adoption and corporate financial reporting quality (2024)Blockchain adoption and corpo…Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)The New Science of Management Decision (1978)SEC Scrutiny and the Evolution of Non-GAAP Reporting (2008)A conceptual framework of impression management: new insights from psychology, sociology, and critical perspectives (2011)Impression management and retrospective sense‐making in corporate narratives (2011)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Textual Analysis of Corporate Disclosures: A Survey of the Literature (2011)When Is a Liability Not a Liability? 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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2001Familiarity Breeds Investment1,920 cited
  • 2001A Rose.com by Any Other Name584 cited
  • 2011Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases Versus MD&A577 cited
  • 2007Are small investors naive about incentives?545 cited
  • 2018Consequences of adopting an expanded auditor’s report in the United Kingdom382 cited
  • 2019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom371 cited
  • 2004The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments345 cited
  • 2014Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?322 cited
  • 2013Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research315 cited
  • 2003Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context274 cited
  • 2009Fear of the Unknown: Familiarity and Economic Decisions221 cited
  • 2019

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The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*
195 cited
  • 2012The Audit Reporting Model: Current Research Synthesis and Implications193 cited
  • 2014Does concrete language in disclosures increase willingness to invest?170 cited
  • Cited by

    • 2024Blockchain adoption and corporate financial reporting quality21 cited