The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study
Author:
Publisher
Elsevier BV
Reference66 articles.
1. A comparative analysis of information search and evaluation behavior of professional and non-professional financial analysts. Accounting;M J Anderson;Organizations and Society,1988
2. Does experience matter in lending? A process-tracing study on experienced loan officers' and novices' decision behavior;P Andersson;Expertise in Credit Granting: Studies on Judgment and Decision-Making Behavior,2001
3. What They See is What You Get: Eye Tracking of Attention in the Anxiety Disorders;T Armstrong;Psychological Science Agenda,2009
4. The Impact of Audit Evidence Documentation on Jurors' Negligence Verdicts and Damage Awards;A G Backof;The Accounting Review,2015
Cited by 6 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Investor cognitive engagement with earnings information: evidence from pupillary response;Accounting and Business Research;2024-06-09
2. Mapeando os Fatores Associados à Similaridade dos Principais Assuntos de Auditoria em Empresas Brasileiras Listadas;Contabilidade Gestão e Governança;2024-02-15
3. Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence;Accounting in Europe;2022-04-21
4. External auditor and KAMs reporting in alternative capital market of Thailand;Meditari Accountancy Research;2021-01-13
5. The New European Audit Regulation Arena: Discussion of New Rules and Ideas for Future Research;International Journal of Auditing;2016-10-11
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3