The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports
Andreas Seebeck; Devrimi Kaya · 2022 · European Accounting Review
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
We examine the communicative value of extended auditor reports in the United Kingdom (UK), where ISA 700 (UK and Ireland) requires auditors to disclose the risks of material misstatement that had the greatest effect on the audit – key…
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Metadata source: OpenAlex · DOI 10.1080/09638180.2021.2021097