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• W1924137218 abstract "Using eye-tracking technology, we examine whether and how the addition of mandatory paragraphs that highlight Key/Critical audit matters (KAM) in the auditor’s report affects users’ attention to financial statement information. Using an experiment, we manipulated the presence of KAMs, their number (one or three KAMs), and their format with the inclusion of an overview of audit procedures performed to address each KAM. We find that KAMs have attention directing impact, in that they increased participants’ attention to KAM-related financial statement disclosures. However, when exposed to an auditor’s report with multiple KAMs including audit procedures and additional language relevant to the understanding of KAMs, participants devoted less attention to the remaining parts of the financial statements. Overall, our results show that, as expected by standard setters, the communication of KAMs have attention directing effects, but may also act as a substitute for reading parts of the financial statements not referred in KAMs." @default.
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• W1924137218 date "2014-01-01" @default.
• W1924137218 modified "2023-10-04" @default.
• W1924137218 title "The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study" @default.
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• W1924137218 doi "https://doi.org/10.2139/ssrn.2469905" @default.
• W1924137218 hasPublicationYear "2014" @default.
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