The joint effect of investors’ trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports

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...

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Bibliographic Details
Main Authors: Xin Xu, Fengying Ye, Yasheng Chen
Format: Article
Language:English
Published: Taylor & Francis Group 2023-01-01
Series:China Journal of Accounting Studies
Subjects:
Key audit matters
trait scepticism
familiarity
readability
Eye-tracking
communicative value
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2022.2143687

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