Search Results - subject:"trait scepticism"

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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 … effect of including KAM in audit reports is contingent on the user’s trait scepticism and the content and form of the KAM …

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