This study addresses two potential ways of communicating an exclusion from a statutory audit of narratives, as recently proposed by auditors: (1) an explicit label at the page margin and (2) an appendix to the auditor's report referencing unaudited information. We conduct an eye-tracking...

In the last decades, regulators around the world have increasingly mandated stricter assurance requirements for interim reporting. In several countries, firms must have their interim financial statements reviewed by an external auditor. However, there is little evidence to indicate whether...