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The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency

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References

1985Multimarket Oligopoly: Strategic Substitutes and Complements2,526 cited
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2016Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability314 cited
2016The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability246 cited
2019The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*195 cited
1999Financial Reporting and Auditing Under Alternative Damage Apportionment Rules158 cited
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1999Internal Controls and the Detection of Management Fraud96 cited
2007The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength95 cited
2018The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency82 cited
2019Auditing Standards, Professional Judgment, and Audit Quality60 cited
2012The Economics of Setting Auditing Standards55 cited

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Cited by

2023Disclosure of tax‐related critical audit matters and tax‐related outcomes47 cited
2023Effects of carbon emissions on audit fees31 cited
2023Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment19 cited