| Reference: | Abbott, L., S. Parker, G. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory 23(1): 69–87.
Abbott L., S. Parker, G. Peters, K. Raghunandan. 2003. The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory 22 (2): 1–5.
Abraham, S. and P. Cox. 2007. Analysing the determinants of narrative risk information in UK FTSE 100 annual reports. The British Accounting Review 39 (3):227-248.
Anderson, R. C., S. A. Mansi, and D. M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics 37 : 315–342
Backof, A., K. Bowlin, and B. Goodson. 2014. Mandatory emphasis paragraphs, clarifying language, and juror assessments of auditor liability. Working paper, University of Virginia and The University of Mississippi.
Beasley, M. S., J. V. Carcello, D. R. Hermanson, and T. L. Neal. 2009. The audit committee oversight process. Contemporary Accounting Research 26(1):65–122.
Bédard, J., S. M. Chtourou and L. Courteau. 2004. The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice and Theory 23 (2): 13-35.
_______, P. Coram, R. Espahbodi, and T. J. Mock. 2016. Does recent academic research support changes to audit reporting standards? Accounting Horizons 30(2): 255-275.
Boolaky, P. K., and R. Quick. 2016. Bank directors` perceptions of expanded auditor`s reports. International Journal of Auditing 20(2):158–174.
Botosan, C. 1997. Disclosure Level and the Cost of Equity Capital. The Accounting Review 72(3): 323-349.
Brasel, K., M. Doxey, J. Grenier, and A. Reffett. 2016. Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability. The Accounting Review 91 (5): 1345–1362.
Bruynseels, L., and E. Cardinaels. 2014. The audit committee: Management watchdog or personal friend of the CEO? The Accounting Review 89 (1): 113–145.
Cade, N. and F. Hodge. 2014. The effect of expanding the audit report on managers` communication openness. Working paper, University of Washington.
Carcello, J. , D. Hermanson, T. Neal, and R. A. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research19(3) : 365–384.
_______, and T. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review 75(4): 453-467.
_______, and _______. 2003. Audit Committee Characteristics and Auditor Dismissals following “New” Going‐Concern Reports. The Accounting Review: 78(1): 95-117.
Christensen, B. E., S. M. Glover, and C. J. Wolfe. 2014. Do critical audit matter paragraphs in the audit report change nonprofessional investors’ decision to invest? Auditing: A Journal of Practice & Theory 33 (4): 71–93.
Cohen, J. R., L. M. Gaynor, G. Krishnamoorthy, and A. Wright. 2011. The impact on auditor judgments of CEO influence on audit committee independence. Auditing: A Journal of Practice & Theory 30 (4): 129–147.
_______, G. Krishnamoorthy, and A. Wright. 2010. Corporate governance in the post-Sarbanes-Oxley Era: Auditors’ experiences. Contemporary Accounting Research 27 (3): 751–786.
Collier, P., and A. Gregory. 1996. Audit committee effectiveness and the audit fee. The European Accounting Review 5(2): 177-198.
Conyon, M.J., and L. He. 2011. Executive compensation and corporate governance in China. Journal of Corporate Finance 17(4): 1158–75.
DeFond, M.L., R. N. Hann, and X. Hu. 2005. Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research 43: 153–194.
_______, and J. Jiambalvo. 1991. Incidence and Circumstances of Accounting Errors. The Accounting Review 66(3): 643-655.
_______, and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58 (2): 275–326.
DeZoort, F., and S. Salterio. 2001. The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members` judgments. Auditing: A Journal of Practice and Theory 20 (2): 31-47.
Dhaliwal, D., V. Naiker, and F. Navissi. 2006. Audit committee financial expertise, corporate governance and accruals quality: An empirical analysis. Working Paper: University of Arizona.
_______,_______, and _______. 2010. The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research 27(3): 787-827.
Dye, R. 1993. Auditing standards, legal liability and auditor wealth. Journal of Political Economy 101: 887-914.
Eng, L., Y. Mak. 2003. Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy 22: 325–345.
Fama, E.F. 1980. Agency problems and the theory of the firm. Journal of Political Economy 88: 288-307.
_______, and M. C. Jensen. 1983. Separation of ownership and control. Journal of Law and Economics 26 (2): 301-325.
Fisher, T., and S. Deans. 2014. New UK Auditor`s Reports Update. Citigroup Research.
Financial Reporting Council (FRC). 2007. Discussion Paper - The Auditor’s Report: A Time for Change? London, UK.
_______. 2012. The UK Corporate Governance Code. Revised September 2012.
_______. 2013a. Consultation Paper - Revision to ISA (UK and Ireland) 700 Requiring the auditor’s report to address risks of material misstatement , materiality and a summary of audit scope. London, UK.
_______. 2013b. International Standard on Auditing (UK and Ireland) 700 The independent auditor ’s report on financial statements. London, UK.
_______. 2015. Extended Auditor’s Reports - A review of experience in the first year. London, UK.
_______. 2016. Extended Auditor’s Reports: A Further Review of Experience. London, UK.
Gimbar, C., B. Hansen, and M. E. Ozlanski. 2016. The effects of critical audit matter paragraphs and accounting standard precision on auditor liability. The Accounting Review 91(6): 1629-1646.
Goodwin, J., and J.L. Seow. 2002. The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore. Accounting and Finance 42(3): 195-224.
Gul, F., and S. Leung. 2004. Board leadership, outside directors expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy 23: 351–379.
Gutierrez, E., M. Minutti-Meza, K. Tatum, and M. Vulcheva. 2016. Consequences of Changing the Auditor`s Report: Evidence from the U.K. Available at SSRN: https://ssrn.com/abstract=2741174
Hackston, D., and M.J. Milne. 1996. Some Determinants of Social and Environmental Disclosures in New Zealand Companies. Accounting, Auditing & Accountability Journal 9(1): 77–108.
Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics 20: 125-153.
Healy, P., and K. Palepu. 2001 Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature. Journal of Accounting & Economics 31: 405-440.
Hoitash, U., R. Hoitash, and J. Bédard. 2009. Corporate governance and internal control over financial reporting: A comparison of regulatory regimes. Accounting Review 84(3): 839–867.
International Auditing and Assurance Standards Board (IAASB). 2011. Consultation Paper: Enhancing the Value of Auditor Reporting: Exploring Options for Change. New York, NY: International Federation of Accountants.
_______. 2013. A Framework for Audit Quality. Consultation Paper. (January). New York, NY: International Federation of Accountants.
Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency cost and ownership structure. Journal of Financial Economics 3: 305-360.
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 (3): 375–400.
Köhler, A.G., N. Ratzinger-Sakel, and J.C. Theis. 2016. The effects of key audit matters on the auditor`s report`s communicative value: Experimental evidence from investment professionals and non-professional investors. Available at SSRN: https://ssrn.com/abstract=2838162
Krishnan, J. 2005. Audit committee quality and internal control: An empirical analysis. The accounting review 80 (2): 649-675.
Krishnan, G., and G. Visvanathan. 2008. Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors’ Accounting Expertise and Accounting Conservatism. Contemporary Accounting Research 25(3): 827-858.
Lang, M., and R. Lundholm. 1993. Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures. Journal of Accounting Research 31(2): 246-271.
Lennox, C.S., J.J. Schmidt, and A. Thompson. 2016. Is the expanded model of audit reporting informative to investors? Evidence from the UK. Available at SSRN: https://ssrn.com/abstract=2619785 .
Li, J., M. Mangena, and R. Pike. 2012. The Effect of Audit Committee Characteristics on Intellectual Capital Disclosure. British Accounting Review 44(2): 98-110.
Mangena, M., and R. Pike. 2005. The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research 35(4): 327-349.
Mock, T., J. Be´dard, P. Coram, S. Davis, R. Espahbodi, and R. Warne. 2013. The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice & Theory 32 (Supplement 1): 323–351.
Ng, T. B.-P., and H.-T. Tan. 2003. Effects of authoritative guidance availability and audit committee effectiveness on auditors’ judgments in an auditor-client negotiation context. The Accounting Review 78 (3): 801–818.
O’Sullivan, N. 2000. The impact of board composition and ownership on audit quality: evidence from large UK companies. British Accounting Review 32: 397-414.
Public Company Accounting Oversight Board (PCAOB). 2010. Standing Advisory Group Meeting - ACAP Committee’s Recommendation Relating to the Auditor`s Reporting Model. Washington, DC.
_______. 2013a. Proposed Auditing Standards - The Auditor’s Report on an Audit of Financial Statements when the Auditor Expresses and Unqualified Opinion. Washington, DC.
_______. 2013b. Audit Quality Indicators. Standing Advisory Group Meeting Discussion. Washington, DC: PCAOB.
Pomeroy, B. 2010. Audit committee investigation of significant accounting decisions. Auditing: A Journal of Practice and Theory 29(1): 173 – 205.
_______, D.B. Thornton. 2008. Meta-analysis and the accounting literature: The case of audit committee independence and financial reporting quality. European Accounting Review 17(2): 305–330.
Raffournier, B. 1995. The determinants of voluntary financial disclosure bySwiss listed companies. The European Accounting Review 4: 261-280.
Rainsbury, E., M. Bradbury, and S. Cahan. 2008. Firm characteristics and audit committees complying with “best practice” membership guidelines. Accounting and Business Research 38(5): 393-408.
Reid, L.C., J.V. Carcello, C. Li, and T.L. Neal. 2015a. Impact of Auditor and Audit Committee Report Changes on Audit Quality and Costs: Evidence from the United Kingdom. Available at SSRN: https://ssrn.com/abstract=2647507
_______, _______, _______, and_______ . 2015b. Are Auditor and Audit Committee Report Changes Useful to Investors? Evidence from the United Kingdom. Available at SSRN: https://ssrn.com/abstract=2637880
Sirois, L.-P., J. Bédard, and P. Bera. 2014. The informational value of key audit matters in the auditor’s report: evidence from an eye-tracking study. Working Paper.
Smith, K.W. 2016. Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom. Available at SSRN: https://ssrn.com/abstract=2821399 .
Vanstraelen, A., C. Schelleman, R. Meuwissen, and I. Hofmann. 2012. The auditing reporting debate: seemingly intractable problems and feasible solutions. European Accounting Review 21(2): 193–215.
Zaman, M., M. Hudaib, and R. Haniffa. 2011. Corporate governance quality, audit fees and non-audit services fees. Journal of Business Finance and Accounting 38: 165–197. |
