23 Innovation Walk
Wellington Road
Clayton, Victoria 3800
Australia
Monash University
Cybersecurity, Critical audit matter, Risk disclosure, Tone
construal level theory; climate change strategy; communicative competence; investment horizon; investor judgment
accounting estimates, goal priming, professional skepticism, regulatory focus, regulatory fit
intrinsic motivation, extrinsic motivation, incentives, rewards, professional skepticism
audit instructions; audit judgments; evidence collection; group audit; regulatory fit
data analytics, eudaimonic motives, hedonic motives, message, auditor judgment
How Do Investors Respond to Issue Similarity in Audit Committee Report and Critical Audit Matter?
Audit Committee, Audit Committee Involvement, Critical Audit Matter, Investor Judgment, Audit Partner Selection
climate change, climate risk disclosure, corporate social responsibility, investor judgment, managerial optimism
corporate social responsibility, material sustainability, restatement, trust
audit report, combined assurance, integrated report, investor judgment, key audit matters
Key Audit Matters, Audit Firm Size, Perceived Value, Perceived Credibility
Audit committees; audit report; key audit matters; regulatory surveillance
