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The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports

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References

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2012Processing Fluency and Investors’ Reactions to Disclosure Readability662 cited

2017A plain English measure of financial reporting readability628 cited

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2024Key audit matters: a systematic review26 cited
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2024Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?21 cited