Search Results - subject:"communicative value"

The joint effect of investors' trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports

Xu, Xin; Ye, Fengying; Chen, Yasheng - In: China journal of accounting studies 11 (2023) 1, pp. 1-28

communicative value of audit reports. We experimentally investigate the joint effect of investors’ trait scepticism and the … familiarity and readability of KAM on the communicative value of audit reports. Our results indicate that KAM readability enhances … the communicative value of audit reports for less (more) sceptical investors when they are less (more) familiar with the …

Persistent link: https://www.econbiz.de/10014316846

The Power of words : an empirical analysis of the communicative value of extended auditor reports

Seebeck, Andreas; Kaya, Devrimi - In: The European accounting review 32 (2023) 5, pp. 1185-1215

Persistent link: https://www.econbiz.de/10014583125

The effects of key audit matters on the auditor's report's communicative value : experimental evidence from investment professionals and non-professional investors

Köhler, Annette G.; Ratzinger-Sakel, Nicole V. S.; … - In: Accounting in Europe 17 (2020) 2, pp. 105-128

Persistent link: https://www.econbiz.de/10012256401