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While prior studies have considered the effect of the enhanced auditor's report (EAR) on a range of auditor, management and investors' judgments, we consider whether the inclusion of key audit matters (KAMs) in the EAR affects investor perceptions of the value of the audit as well as the...
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Several countries have implemented a policy of mandatory partner rotation (MPR) in response to concerns around auditor independence. Integrated within MPR requirements, minimum cooling-off periods regulate audit quality at the time of a rotation-back. Within the context of a proposed extension...
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Non-financial reports alert investors to operational risks associated with issues such as insufficient access to natural resource inputs and related costly interruptions to production, while segment level reports alert investors to operational risk distribution across a firm. An important issue,...
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While essential in the delivery of a high-quality audit, regulators report their concerns about an apparent lack of professional skepticism exercised by auditors. In an experiment, we use regulatory focus and social identity theories to examine how the style used by a partner (supportive or...
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A Key Audit Matter (KAM) is a matter considered most significant during an audit. Our study examines AC members' response to a draft KAM tabled by auditors at an AC meeting. Drawing on research on cognitive effect we examine whether AC members react differently when a draft KAM is more or less...
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