How do key audit matter characteristics combine to impact financial statement understandability?-Reference-Cited by-同舟云学术

How do key audit matter characteristics combine to impact financial statement understandability?

Published:2021-06-02 Issue: Volume: Page:
ISSN:0810-5391
Container-title:Accounting & Finance
language:en
Short-container-title:Account Finance

Author:

Ong Sau Yu¹,Moroney Robyn¹^ORCID,Xiao Xinning¹^ORCID

Affiliation:

1. Department of Accounting Monash University Monash VIC Australia

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.12811

Reference94 articles.

1. The Utilization of Quantitative and Qualitative Information in Groups' Capital Investment Decisions

2. Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements

3. Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information

4. Real effects of reporting key audit matters on auditors' judgment and choice of action

5. Australian Auditing and Assurance Standards Board (AUASB) 2015 Auditing Standard ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report. Available at:https://www.auasb.gov.au/admin/file/content102/c3/ASA_701_2015.pdf

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