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- W4366606902 abstract "Examining the implementation of ISA 700 (UK and Ireland) provides unique insights into auditors’ word choice and tone when creating expanded audit reports. Focusing on the first two years of ISA 700 implementation, I evaluate readability and tone to determine if ISA 700 audit reports are associated with greater reading ease and increased risk discussion. I find that ISA 700 audit reports are easier to read and better reflect the risk-related nature of the audit. Results show that improvements are concentrated in the initial year of implementation. Additionally, audit reports include more general versus discipline-specific terms noted in management-developed communications. Using an information readability metric, I find that post-ISA 700 audit reports are readable even when more risks are disclosed. Overall, these results show that expanded audit reports can be crafted in a manner that is easier to understand while communicating the underlying risks in a financial statement audit." @default.
- W4366606902 created "2023-04-23" @default.
- W4366606902 creator A5033533330 @default.
- W4366606902 date "2023-07-01" @default.
- W4366606902 modified "2023-09-23" @default.
- W4366606902 title "Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom" @default.
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- W4366606902 doi "https://doi.org/10.1016/j.aos.2023.101456" @default.
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