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Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom
16 references·12 citing·38 second hop
Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom (2016)Tell Me More: A Content Analysis of Expan…Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…Earnings management and annual report readability (2016)Earnings management and annua…The Development and Psychometric Properties of LIWC2015 (2015)The Development and Psychomet…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…A review of archival auditing research (2014)A review of archival auditing…How are shorts informed? (2012)How are shorts informed?When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions (2011)What Makes Conference Calls U…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Encyclopedia of Communication Theory (2009)Encyclopedia of Communication…More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)More Than Words: Quantifying …Are Investors Influenced By How Earnings Press Releases Are Written? (2008)Are Investors Influenced By H…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Giving Content to Investor Se…Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards (2004)Is All That Talk Just Noise? …The Technique of Clear Writing. 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Evidence From Key Audit Matter Reports (2022)Is Client-Specific Informatio…The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review (2019)The impact of key audit matte…Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports (2019)Associations between the fina…Nonprofessional Investorss Reactions to the PCAOB's Proposed Changes to the Standard Audit Report (2017)Nonprofessional Investorss Re…Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Development and validation of brief measures of positive and negative affect: The PANAS scales. 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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2007Giving Content to Investor Sentiment: The Role of Media in the Stock Market4,822 cited
  • 2014A review of archival auditing research3,184 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2004Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards2,369 cited
  • 2008More Than Words: Quantifying Language to Measure Firms' Fundamentals2,310 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2015The Development and Psychometric Properties of LIWC20151,674 cited
  • 1968The Technique of Clear Writing.1,641 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2008Are Investors Influenced By How Earnings Press Releases Are Written?895 cited
  • 2016Earnings management and annual report readability799 cited
  • 2009Encyclopedia of Communication Theory745 cited
  • 2011What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions

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704 cited
  • 2012How are shorts informed?667 cited
  • Cited by

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    • 2019The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review93 cited
    • 2019Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports92 cited
    • 2022Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-202081 cited
    • 2017Nonprofessional Investorss Reactions to the PCAOB's Proposed Changes to the Standard Audit Report47 cited
    • 2023The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type39 cited
    • 2022Is Client-Specific Information Useful to Investors? Evidence From Key Audit Matter Reports30 cited
    • 2023The association between audit firm attributes and key audit matters readability26 cited
    • 2024Key audit matters: a systematic review26 cited
    • 2024The determinants of linguistic features in key audit matters: Empirical evidence from Europe24 cited
    • 2024Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?21 cited
    • 2024Automated Identification of Business Models3 cited