Xu, Xin; Ye, Fengying; Chen, Yasheng - In: China journal of accounting studies 11 (2023) 1, pp. 1-28
communicative value of audit reports. We experimentally investigate the joint effect of investors’ trait scepticism and the … familiarity and readability of KAM on the communicative value of audit reports. Our results indicate that KAM readability enhances … the communicative value of audit reports for less (more) sceptical investors when they are less (more) familiar with the …