Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?
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DOI: 10.1111/1911-3846.12425
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References listed on IDEAS
- Beaver, Wh, 1968. "Information Content Of Annual Earnings Announcements," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 67-92.
- Orie E. Barron & Richard A. Schneible & Douglas E. Stevens, 2018. "The Changing Behavior of Trading Volume Reactions to Earnings Announcements: Evidence of the Increasing Use of Accounting Earnings News by Investors," Contemporary Accounting Research, John Wiley & Sons, vol. 35(4), pages 1651-1674, December.
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Cited by:
- Kang, Yoon Ju, 2019. "Are Audit Committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures?," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.
- Salman Arif & John D. Kepler & Joseph Schroeder & Daniel Taylor, 2022. "Audit process, private information, and insider trading," Review of Accounting Studies, Springer, vol. 27(3), pages 1125-1156, September.
- Sandro Brunelli & Chiara Carlino & Rosella Castellano & Alessandro Giosi, 2021. "Going concern modifications and related disclosures in the Italian stock market: do regulatory improvements help investors in capturing financial distress?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 433-473, June.
- Hyun Ah Kim & Nam Chul Jung, 2020. "The Effect of Corporate Social Performance on Audit Hours: Moderating Role of the Emphasis of Matter Paragraphs in Audit Report," Sustainability, MDPI, vol. 12(3), pages 1-17, January.
- Marcus M. Doxey & James G. Lawson & Thomas J. Lopez & Quinn T. Swanquist, 2021. "Do Investors Care Who Did the Audit? Evidence from Form AP," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1741-1782, December.
- Sandro Brunelli & Francesco Venuti & Thomas Niederkofler & Camilla Falivena, 2024. "Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 313-339, June.
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