Singapore, 639798
Singapore
Nanyang Business School, Nanyang Technological University
SSRN RANKINGS
in Total Papers Downloads
in Total Papers Citations
M41, K22
Auditor Tenure, Audit Quality, Auditor Specialization, Fee Dependence
auditor tenure, audit quality, auditor specialization, fee dependence
nonaudit fees, auditor specialization, audit quality
principles-based standards, rules-based standards, auditor type, off balance sheet debt, transaction structuring
readability, benchmark performance consistency, trend performance understanding, processing fluency, performance judgment
data analytics; inspection risk; mindsets; auditor judgment
Materiality, audit adjustments, qualitative factors, authoritative guidance
impending critical audit matters, auditor-client working relationship, moral licensing, aggressive reporting
fair value accounting, historical cost accounting, earnings volatility, hedging decisions
statement of cash flows, cash flow presentation method, knowledge structure activation, cash flow forecasts.
overconfidence, technical knowledge, task complexity, auditor rank
corporate social responsibility, material sustainability, core business activities, unintentional judgments, systematic versus heuristic processing
language sentiment, readability, investor sophistication
audit engagement realization rates, auditor expertise, client service delivery, client satisfaction
Audit expertise, Strategic auditor behavior, Auditor preference
Audit expertis, Strategic auditor behavior, Auditor preference
risk disclosures, disclosure tone, disclosure regime, risk management plans
workload imbalance, busy-season audits, audit quality, labor mix, end-of-year auditor hours by rank, interim audits
Conflict of interest, disclosure, bias, auditor independence, valuation, client advocacy, nature of conflict
jargon; industry knowledge; good jargon; bad jargon
corrected disclosure, correction formats, investor judgments
auditor-auditee negotiations, financial officers, negotiation strategy, concessions
Analyst Recommendations, Analyst Bias, Analyst Disclosures, Investor Judgments, NASD Rule 2711
Stock recommendations, Analyst bias, Analyst disclosures, NASD Rule 2711
reputation management, audit workpaper review, metaperception
planning materiality, structured guidance, justification
verbal hesitations; non-verbal hesitations; hedges; audio recordings; transcripts; investor judgments
management guidance, guidance form, investor knowledge, multiple reference points
critical audit matters, outcome, uncertainty, complexity, investors
Review process; Audit workpapers; Memo structure; Preparer's conclusion
Review process, Audit workpapers, Memo structure, Preparer's conclusion
Subsequently invalidated audit evidence, Audit review process, Communication of audit judgments
negotiation strategies, auditors, financial managers, norms
Justification, tacit managerial knowledge, review process
repeated exposure, notification checking mode, title, strategic emphasis, information processing
management accounting research, experiments, participants, task, environment
Internal Controls over Financial Reporting; Mandatory Management Disclosure; Mandatory Independent Audit; Configural Information Processing
Management Earnings Guidance, Attribution, Attribution Locus, Outcome Controllability
Performance evaluation, audit review process, opinion congruence, justification strength, rater characteristics, impression management
Analyst forecast, Management guidance, Analyst reputation, Uncertainty, News valence
risk disclosure; sensitivity analysis; derivatives; hedge
earnings management, causal attribution, benefits sharing, justifiability, fairness
Guidance Frequency, Guidance Goal, Earnings Predictability
Audit committee report; audit committee compensation; investor judgment; personal language; warmth; communion
audit committee report, audit committee compensation, investor judgment, personal language, warmth, communion
hedge proportion, risk disclosure format, qualitative versus quantitative disclosures, risk disclosure standard
hedge proportion, risk disclosure format, qualitative versus quantitative disclosures, risk disclosure standards
Internal Controls Over Financial Reporting, Section 404 Of SOX, Management Explanation, Locus Of Breach, Triangle Model Of Responsibility, Responsibility Assignment
exposure effect, familiarity, All-Star analyst, analyst forecast error
buy-side analysts, fund managers, forecasts, optimism
Critical audit matter disclosures, audit procedures, calibration, financial reporting risk
risk factor disclosures, causal focus, specificity, the source of uncertainty
key audit matters, auditor range disclosures, management redirections, opportunistic disclosure strategy
Key audit matters, auditor range disclosures, management redirections, opportunistic disclosure strategy
noun-verb framing, financial performance trend, disclosure, investor judgment
management earnings forecast motives, locus of causality, forecast precision
engagement partner, engagement quality review partner, contact partner, review process
technical knowledge; managerial knowledge; audit quality; audit fees
principles-based standards, rules-based standards, auditor-type, off balance sheet debt, transaction structuring
non-audit fees, auditor specialization, audit quality
audit review process, auditor rank, expertise, workpaper stylization
