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Session Submission Type: Paper Session
Understanding Audit Quality: Insights from Audit Partners and Investors - Brant Erich Christensen, Texas A&M University; Steven M Glover, Brigham Young University; Thomas C Omer, Texas A&M University; Marjorie K Shelley, Texas A&M University
The Informational Value of Emphasis of Matter Paragraphs and Auditor Commentaries: Evidence from an Eye-Tracking Study - Louis-Philippe Sirois, HEC Montréal; Jean Bedard, Université Laval; Palash Bera, Saint Louis University
The Differential Effects of Management and Auditor Disclosures of Estimation Uncertainty on Nonprofessional Investor Judgments - Norma Ramirez Montague, Wake Forest University; Andrea Seaton Kelton, Wake Forest University
Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors’ Decision to Invest? - Brant Erich Christensen, Texas A&M University; Steven M Glover, Brigham Young University; Christopher J Wolfe, Texas A&M University