پیامدهای افشای مسائل عمده حسابرسی بر قضاوت و تصمیم‌گیری سرمایه‌گذاران

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Akulinitsev, P., Goh,c., Pornupatham, S., Tan, H. & Vichitsarawong, T. (2022). The Effect of Nature of Critical Audit Matters and Outcome Indication on Investors’ Decisions, Working Paper, Nanyang Technological University.

 Backof, A., G., Bowlin, K., & Goodson, B. M. (2022). The importance of clarification of auditors, responsibilities under the new audit reporting standards, contemporary accounting research, 18 (1): 10-23.

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Beck, A. K, Fuller, R. M, Muriel,  L. & Reid, C. D. (2013). Audit fees and investor perceptions of audit characteristics. Behavioral Research in Accounting, 25 (2): 71–95.

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Carver, B, Muriel, L. & Trinkel, B. (2023). Does the Reporting of Critical Audit Matters Affect Nonprofessional Investors’ Perceptions of Auditor Credibility, Information Overload, Audit Quality, and Investment Risk, Behavioral Research In Accounting, 35 (1): 21-44.      

Camacho-Mi˜nano, M.d.M, Mu˜noz-Izquierdo, N, Pincus, M. & Wellmeyer, P. (2023). Are key audit matter disclosures useful in assessing the financial distress level of a client firm? The British Accounting Review, https://doi.org/10.1016/j.bar.2023.101200.

Carrillo, HE. (2021). The Effects of Critical Audit Matter Recurrence and Reporting Treatment on Investors’ Information Processing, Judgments, and Decisions, PHD Thesis and Dissertations, University of South Florida.

Carver, B.T, & B.S, Trinkle. (2017). Nonprofessional Investors’ Reactions to the PCAOB's Proposed Changes to the Standard Audit Report.

Christensen, B. E., Glover, S. M. & Wolfe. C. J. (2014). Do critical audit matter paragraphs in the audit report change non-professional investors’ decision to invest? Auditing: A Journal of Practice and Theory 33 (4): 71–93.

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Doxey, M.M. (2014). The effects of auditor disclosures regarding management estimates on financial statement users’ perceptions and investments. Working Paper, University of Alabama.

Eskandar,H., & E, Safdel. (2024). Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory, Journal of Empirical Research In Accounting, 14(53). (in Persian)

Elliott, W. B., Fanning, K. & Peecher, M. E. (2020). Do investors value higher financial reporting quality, and can expanded audit reports unlock this value? The Accounting Review, 95 (2): 141–165.

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Elliott, W. B. (2006). Are investors influenced by pro forma emphasis and reconciliations in earnings announcements? The Accounting Review 81 (1): 113-133.

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Ghaemi, Mh, Baraz, M. & Shahsavand, M. (2024). Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran. Accounting and Auditing Review, 31(1), 154- 181. (in Persian)

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 K€ohler, A., Ratzinger-Sakel, N. & Theis, J. (2020). The impact of key audit matters on the auditors reports communicative value: experimental evidence from investment professionals and non-professional investors, Accounting in Europe. 17, 105–128.  

Kelton, A. S., & Montague. N. R. (2018). The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments. Accounting, Organizations & Society,65: 44–55.

Kachelmeier, S. J., Schmidt, J. J. & Valentine, K. ( 2017). The disclaimer effect of disclosing critical audit matters in the auditor’s report. Working Paper, University of Texas at Austin.

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Moroney, R., Phang, S.-Y. & Xiao, X. (2020). When do investors value key audit matters? European Accounting Review. 30, 63–82.

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Wee Goh, B., Lee, J., Li, D. & Wang, M. (2024). Informativeness of Key Audit Matters: Evidence from China. A Journal of Practice & Theory, 43 (3): 139–164.  

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