The joint effect of investors’ trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports
ABSTRACTAccounting studies have inconsistent conclusions about whether including Key Audit Matters (KAM) improves the 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 va...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Taylor & Francis Group
2023-01-01
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Series: | China Journal of Accounting Studies |
Subjects: | |
Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2022.2143687 |