THE EFFECT OF INCREASED AUDIT DISCLOSURE ON INVESTORS' PERCEPTIONS OF MANAGEMENT, AUDITORS, AND FINANCIAL REPORTING: AN EXPERIMENTAL INVESTIGATION

THE EFFECT OF INCREASED AUDIT DISCLOSURE ON INVESTORS' PERCEPTIONS OF MANAGEMENT, AUDITORS, AND FINANCIAL REPORTING: AN EXPERIMENTAL INVESTIGATION

Standard setters recently proposed increasing audit disclosures and reporting. Two experiments examine the effects of auditor-provided disclosures on financial statement users’ perceptions of auditor independence, management credibility, reporting quality, materiality, and investment decisions. In t...

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Bibliographic Details
Main Author: Doxey, Marcus M.
Format: Others
Published: UKnowledge 2013
Subjects:
audit report
materiality
expanded auditor reporting
independence
investor perceptions
Accounting
Online Access:http://uknowledge.uky.edu/accountancy_etds/2
http://uknowledge.uky.edu/cgi/viewcontent.cgi?article=1001&context=accountancy_etds

Internet

http://uknowledge.uky.edu/accountancy_etds/2
http://uknowledge.uky.edu/cgi/viewcontent.cgi?article=1001&context=accountancy_etds

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