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• W2914190293 abstract "We present experimental evidence suggesting that critical audit matter (CAM) disclosures in the auditor's report involving areas of high measurement uncertainty forewarn users of misstatement risk. Specifically, in our first study with MBA students, financial analysts, and attorneys, we find that CAMs (i) lower premisstatement assessments of confidence in the financial statement area disclosed as a CAM, and (ii) lower assessments of auditor responsibility for a subsequently revealed misstatement in a CAM‐related area. In our second study with student participants proxying as mock jurors, we find that the responsibility‐mitigating effect of CAM disclosure is driven by CAM disclosures involving measurement uncertainty, as opposed to CAM disclosures involving categorical determinations. Combined, our findings help reconcile mixed evidence from prior research, supporting the view that the forewarning effect of CAM disclosures involving measurement uncertainty could mitigate perceived auditor responsibility for CAM‐related material misstatements. Valeur indicative de la communication de questions critiques de l'audit faisant intervenir l'incertitude relative a la mesure Les auteurs presentent des donnees experimentales selon lesquelles la communication dans le rapport d'audit de questions critiques de l'audit (QCA) faisant intervenir des sections dans lesquelles l'incertitude relative a la mesure est elevee est, pour les utilisateurs, indicative d'un risque d'anomalie. Plus precisement, les resultats d'une premiere etude, menee aupres d'etudiants MBA, d'analystes financiers et d'avocats, amenent les auteurs a constater que les QCA 1) diminuent l'evaluation, prealable a l'anomalie, de la confiance dans la section des etats financiers soulevant une QCA et 2) diminuent l'evaluation de la responsabilite de l'auditeur quant a une anomalie subsequemment mise au jour dans un domaine lie a la QCA. Les resultats d'une seconde etude aupres de participants etudiants jouant le role de jures, menent les auteurs a constater que l'effet attenuateur de responsabilite de la communication des QCA est attribuable au fait qu'elles se rapportent a une incertitude relative a la mesure plutot qu'a des decisions de classement. Ces resultats conjugues contribuent a rapprocher les resultats divergents des recherches anterieures, ce qui confirme le point de vue selon lequel la valeur indicative de la communication de QCA faisant intervenir l'incertitude relative a la mesure pourrait attenuer la responsabilite percue de l'auditeur en ce qui a trait aux anomalies significatives liees aux QCA." @default.
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• W2914190293 date "2020-08-31" @default.
• W2914190293 modified "2023-10-02" @default.
• W2914190293 title "The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*" @default.
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• W2914190293 doi "https://doi.org/10.1111/1911-3846.12583" @default.
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