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Session Submission Type: Paper Session
Audit Partner Identification: Unintended Consequences on Audit Judgment - Anna M Cianci, Wake Forest University; Richard W Houston, University of Alabama-Tuscaloosa; Norma Ramirez Montague, Wake Forest University; Ryan Vogel, Pennsylvania State University, Erie
Does the Reporting of Key Audit Matters Affect the Auditor’s Report’s Communicative Value? Experimental Evidence from Investment Professionals - Annette G. Koehler, University Duisburg Essen; Nicole V.S. Ratzinger-Sakel, Universitat Ulm; Jochen C. Theis, University of Duisburg-Essen
Investors’ Reactions to the PCAOB’s Proposed Changes to the Standard Audit Report - Brian Todd Carver, Clemson University; Brad Trinkle, Mississippi State University
Understanding Barriers to CAM Effectiveness: A Qualitative Evaluation of Auditor and Investor Views on Audit Reporting Using the Mental Models Approach - Josette Pelzer, Florida State University