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Who really performs the audit? : examining the effects of voluntary disclosure of the use of other auditors on investors' perceptions of audit quality

Demek, Kristina C.; Kaplan, Steven E.; Winn, Amanda - In: Auditing : a journal of practice & theory 39 (2020) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10012213707

Auditors and disclosure quality : the case of major customer disclosures

Legoria, Joseph; Reichelt, Kenneth J.; Soileau, Jared S. - In: Auditing : a journal of practice & theory 37 (2018) 3, pp. 163-189

Persistent link: https://www.econbiz.de/10011920854

Does mandatory CSR disclosure affect audit efficiency? : evidence from China

Wang, Yonghai; Wang, Jiawei - In: Managerial auditing journal 38 (2023) 6, pp. 863-900

Persistent link: https://www.econbiz.de/10014333392

The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors' judgments

Rapley, Eric T.; Robertson, Jesse C.; Smith, Jason - In: Journal of accounting and public policy 40 (2021) 5, pp. 1-21

Persistent link: https://www.econbiz.de/10012820265

The disclosure and consequences of U.S. critical audit matters

Burke, Jenna J.; Hoitash, Rani; Hoitash, Udi; Xiao, Summer - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 59-95

Persistent link: https://www.econbiz.de/10014289490

Audit committee voluntary disclosure describing external auditor oversight : does it reflect higher audit quality?

O'Shaughnessy, Denise; Sahyoun, Najib; Tervo, Wayne - In: The journal of corporate accounting & finance 33 (2022) 4, pp. 22-38

Persistent link: https://www.econbiz.de/10013463657

The determinants and impact of key audit matters disclosure in the auditor's report

Al Lawati, Hidaya; Hussainey, Khaled - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-18

We investigate the determinants of key audit matters (KAMs) in the auditor's report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure. We test to see if the quantity of KAMs...

Persistent link: https://www.econbiz.de/10013463762