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Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom · Study

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ArticleTell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom

Kecia Williams Smith2016

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Articlegreen2016

Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom

Kecia Williams Smith

112 citations·0/0 files stored·Accounting Organizations and Society

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks 2007Giving Content to Investor Sentiment: The Role of Media in the Stock Market 2014A review of archival auditing research 2008Annual report readability, current earnings, and earnings persistence 2004Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards 2008More Than Words: Quantifying Language to Measure Firms' Fundamentals 2016Textual Analysis in Accounting and Finance: A Survey 2015The Development and Psychometric Properties of LIWC2015

Cited by

2022The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports 2019The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review 2019Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports 2022Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020 2017

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Year2016

Typearticle

Published2016-01-01

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations112

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.aos.2023.101456

openalex_workW4366606902

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Nonprofessional Investorss Reactions to the PCAOB's Proposed Changes to the Standard Audit Report

2023The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type

2022Is Client-Specific Information Useful to Investors? Evidence From Key Audit Matter Reports

2023The association between audit firm attributes and key audit matters readability