AAA Spark Meeting of the Regions

Western / Auditing

Bo Ren, University of Connecticut

Tara M. Lambert, Whitworth University

Muktak K. Tripathi, Temple University

Manuel Salazar, William Jessup University

Disappearing Audit Disclosure: Changes in the Reporting of Critical Audit Matters - Kristyn Calabrese, University of San Diego; Mary Parlee Durkin, University of San Diego; Katsiaryna Suslava, Bucknell University

The Effects of Attribution and Readability of Critical Audit Matter on Nonprofessional Investors’ Perceptions of Audit Quality and Valuation Judgments - Fangjun Xiao, San Jose State University; Li Huang, Eastern Washington University

The Power of the Pen and Disclosure of Internal Control Material Weakness - Fuzhao Zhou, Bowling Green State University; Jianning Huang, University of Manitoba