The joint effect of investors’ trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports-Reference-Cited by-同舟云学术

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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

Published:2022-11-18 Issue: Volume: Page:1-29
ISSN:2169-7213
Container-title:China Journal of Accounting Studies
language:en
Short-container-title:China Journal of Accounting Studies

Author:

Xu Xin¹,Ye Fengying²,Chen Yasheng³

Affiliation:

1. Department of Accounting, School of Management, Sun Yat-sen University, Guangzhou, China

2. Department of Academic Administration, Xiamen National Accounting Institute, Xiamen, China

3. Department of Accounting, School of Management, Xiamen University, Xiamen, China

Funder

National Natural Science Foundation of China

Publisher

Informa UK Limited

Subject

General Business, Management and Accounting,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/21697213.2022.2143687

Reference81 articles.

1. Toward a Theory of Motivated Information Management

2. Does Recent Academic Research Support Changes to Audit Reporting Standards?

3. Shaping consumer perception: effects of vertical and horizontal packaging alignment

4. The role of attention and memory in accounting decisions

5. Judgment and Decision-Making Research in Accounting

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1. The Impact of Risk Disclosure Overlaps on Auditor Liability: Evidence from China;Journal of International Accounting Research;2023-10-01

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