Matches in SemOpenAlex for { <https://semopenalex.org/work/W4225126761> ?p ?o ?g. }
Showing items 1 to 97 of
97
with 100 items per page.
- W4225126761 endingPage "0148558X2210918" @default.
- W4225126761 startingPage "0148558X2210918" @default.
- W4225126761 abstract "The goal of the mandatory disclosure of Key Audit Matters (KAMs) in the extended audit report is to provide relevant, client-specific information and thereby add value to the audit report. But mixed results fuel debate about the informativeness of expanded audit reports, particularly the disclosure of KAMs. This study employs text analysis to examine whether and how the information content of KAMs is associated with investor perceptions of financial reporting quality, as proxied by earnings response coefficients. Specifically, using a sample of KAMs disclosed in Taiwanese audit reports (for fiscal years 2016 and 2017), companies with KAMs that contain more client-specific information are perceived as having lower reporting quality. We further note that this association is driven by the risk-related description in KAMs. Additional analyses indicate that our textual measure is associated with actual financial reporting quality, as proxied by abnormal accruals and the likelihood of misstatements. Overall, our results provide evidence supporting the information value of KAMs in the Taiwanese audit market. This study contributes by suggesting the value of the expanded audit report." @default.
- W4225126761 created "2022-05-01" @default.
- W4225126761 creator A5032525432 @default.
- W4225126761 creator A5045952448 @default.
- W4225126761 creator A5055112920 @default.
- W4225126761 date "2022-04-29" @default.
- W4225126761 modified "2023-10-02" @default.
- W4225126761 title "Is Client-Specific Information Useful to Investors? Evidence From Key Audit Matter Reports" @default.
- W4225126761 cites W2061683959 @default.
- W4225126761 cites W2063526809 @default.
- W4225126761 cites W2137839721 @default.
- W4225126761 cites W2157136816 @default.
- W4225126761 cites W2168041927 @default.
- W4225126761 cites W2269383312 @default.
- W4225126761 cites W2772449520 @default.
- W4225126761 cites W2895538274 @default.
- W4225126761 cites W2900550299 @default.
- W4225126761 cites W2904200191 @default.
- W4225126761 cites W2914190293 @default.
- W4225126761 cites W2966938585 @default.
- W4225126761 cites W2971941340 @default.
- W4225126761 cites W3011505042 @default.
- W4225126761 cites W3030841691 @default.
- W4225126761 cites W3095513636 @default.
- W4225126761 cites W3095661551 @default.
- W4225126761 cites W3121368557 @default.
- W4225126761 cites W3121773444 @default.
- W4225126761 cites W3122026488 @default.
- W4225126761 cites W3122203937 @default.
- W4225126761 cites W3122236161 @default.
- W4225126761 cites W3122418122 @default.
- W4225126761 cites W3123083350 @default.
- W4225126761 cites W3123833412 @default.
- W4225126761 cites W3124170598 @default.
- W4225126761 cites W3124496063 @default.
- W4225126761 cites W3125211200 @default.
- W4225126761 cites W3125291714 @default.
- W4225126761 cites W3146617428 @default.
- W4225126761 doi "https://doi.org/10.1177/0148558x221091804" @default.
- W4225126761 hasPublicationYear "2022" @default.
- W4225126761 type Work @default.
- W4225126761 citedByCount "2" @default.
- W4225126761 countsByYear W42251267612022 @default.
- W4225126761 countsByYear W42251267612023 @default.
- W4225126761 crossrefType "journal-article" @default.
- W4225126761 hasAuthorship W4225126761A5032525432 @default.
- W4225126761 hasAuthorship W4225126761A5045952448 @default.
- W4225126761 hasAuthorship W4225126761A5055112920 @default.
- W4225126761 hasConcept C111472728 @default.
- W4225126761 hasConcept C119857082 @default.
- W4225126761 hasConcept C121955636 @default.
- W4225126761 hasConcept C138885662 @default.
- W4225126761 hasConcept C144133560 @default.
- W4225126761 hasConcept C162118730 @default.
- W4225126761 hasConcept C199521495 @default.
- W4225126761 hasConcept C26517878 @default.
- W4225126761 hasConcept C2776291640 @default.
- W4225126761 hasConcept C2779530757 @default.
- W4225126761 hasConcept C2781426361 @default.
- W4225126761 hasConcept C38652104 @default.
- W4225126761 hasConcept C41008148 @default.
- W4225126761 hasConcept C41282006 @default.
- W4225126761 hasConcept C4577558 @default.
- W4225126761 hasConceptScore W4225126761C111472728 @default.
- W4225126761 hasConceptScore W4225126761C119857082 @default.
- W4225126761 hasConceptScore W4225126761C121955636 @default.
- W4225126761 hasConceptScore W4225126761C138885662 @default.
- W4225126761 hasConceptScore W4225126761C144133560 @default.
- W4225126761 hasConceptScore W4225126761C162118730 @default.
- W4225126761 hasConceptScore W4225126761C199521495 @default.
- W4225126761 hasConceptScore W4225126761C26517878 @default.
- W4225126761 hasConceptScore W4225126761C2776291640 @default.
- W4225126761 hasConceptScore W4225126761C2779530757 @default.
- W4225126761 hasConceptScore W4225126761C2781426361 @default.
- W4225126761 hasConceptScore W4225126761C38652104 @default.
- W4225126761 hasConceptScore W4225126761C41008148 @default.
- W4225126761 hasConceptScore W4225126761C41282006 @default.
- W4225126761 hasConceptScore W4225126761C4577558 @default.
- W4225126761 hasFunder F4320309618 @default.
- W4225126761 hasLocation W42251267611 @default.
- W4225126761 hasOpenAccess W4225126761 @default.
- W4225126761 hasPrimaryLocation W42251267611 @default.
- W4225126761 hasRelatedWork W1937783556 @default.
- W4225126761 hasRelatedWork W2106696471 @default.
- W4225126761 hasRelatedWork W2888034390 @default.
- W4225126761 hasRelatedWork W2985194302 @default.
- W4225126761 hasRelatedWork W306070083 @default.
- W4225126761 hasRelatedWork W3119521567 @default.
- W4225126761 hasRelatedWork W3122285379 @default.
- W4225126761 hasRelatedWork W3123163885 @default.
- W4225126761 hasRelatedWork W3124496159 @default.
- W4225126761 hasRelatedWork W4226287040 @default.
- W4225126761 isParatext "false" @default.
- W4225126761 isRetracted "false" @default.
- W4225126761 workType "article" @default.