Palash Bera

Saint Louis University - Richard A. Chaifetz School of Business

3674 Lindell Blvd

St. Louis, MO 63108-3397

United States

SCHOLARLY PAPERS

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Scholarly Papers (1)

1.

The Informational Value of Key Audit Matters in the Auditor’s Report: Evidence from an Eye-tracking Study

Accounting Horizons, Forthcoming DOI 10.2308/acch-52047
Number of pages: 49 Posted: 23 Jul 2014 Last Revised: 19 Sep 2019
Université Laval - École de comptabilité, Université Laval - École de comptabilité and Saint Louis University - Richard A. Chaifetz School of Business
Downloads 2,289 (6,317)
Citation 6

Abstract:

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key audit matters, critical audit matters, eye-tracking, visual attention, information processing