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

Author:

Rapley Eric T.ORCID,Robertson Jesse C.,Smith Jason L.ORCID

Publisher

Elsevier BV

Subject

Sociology and Political Science,Accounting

Reference102 articles.

1. Income statement reporting discretion allowed by FIN 48: Interest and penalty expense classification;Abernathy;Journal of the American Taxation Association,2017

2. Audit Analytics, 2016. Auditor tenure and auditor rotation among the Russell 1000. December 15. Available at: http://www.auditanalytics.com/blog/auditor-tenure-and-auditor-rotation-among-the-russell-1000/. Last accessed November 27, 2018.

3. Audit Analytics, 2019a. Who Audits Public Companies – 2019 Edition. May 2018. Available at https://blog.auditanalytics.com/who-audits-public-companies-2019-edition/. Last accessed August 31, 2019.

4. Audit Analytics, 2019b. Implementation of AS 3101. March 14. Available at: https://blog.auditanalytics.com/implementation-of-as-3101/. Last accessed July 29, 2019.

5. Audit Analytics, 2020. No Critical Audit Matters Identified for Redfin Corp. Available at: https://blog.auditanalytics.com/category/critical-audit-matters/. Last accessed February 27, 2020.

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