Add to ORKGI conduct an experiment to examine whether a Critical Audit Matter (CAM) disclosure will weaken the influence of other material information on nonprofessional investors’ judgments. I predict and find evidence consistent with a dilution effect of CAM disclosures. Specifically, the negative influence of other material bad news is weakened by the presence of CAM disclosures. The CAM disclosures also increase investors’ confidence in their overall investment judgments. My results suggest that the disclosure of CAMs intended to provide more relevant information to investors can have the opposite effect of tempering investors’ utilization of other material information relevant to investment-related judgments.Doctor of Philosophy (NBS
In contrast to past auditor opinions, which were largely unqualified and uniformly written, a new di...
Using a "natural experiment'''' provided by a change in Canadian auditing standards requiring an emp...
Using a "natural experiment'''' provided by a change in Canadian auditing standards requiring an emp...
I investigate how nonprofessional investors’ confidence in the financial statements and the audit re...
A new auditor reporting standard requires auditors to disclose critical audit matters (CAMs) in the ...
Recent evidence suggests that the trend of issuing video disclosures is growing and investors are ex...
PCAOB AS 3101 requires the auditor to communicate any critical audit matters (CAMs), identified duri...
We conducted an experiment to investigate whether ratings of four aspects of a company (the evaluati...
In 2017, the PCAOB announced its new audit standard, AS 3101. One requirement is reporting critical ...
Thesis (Ph.D.)--University of Washington, 2014I use an experiment to examine how varying levels of s...
Two recent changes in corporate reporting involve the inclusion of both GAAP and non-GAAP earnings i...
I conduct an experiment, using M.B.A. students as proxies for individual investors, to examine the i...
The Public Company Accounting Oversight Board (PCAOB) recently expanded audit reports to disclose Cr...
This study investigates whether the current lack of structure of internal control weakness disclosur...
We investigate how a disclosed risk item and key audit matter (KAM) relatedness combine to affect in...
In contrast to past auditor opinions, which were largely unqualified and uniformly written, a new di...
Using a "natural experiment'''' provided by a change in Canadian auditing standards requiring an emp...
Using a "natural experiment'''' provided by a change in Canadian auditing standards requiring an emp...
I investigate how nonprofessional investors’ confidence in the financial statements and the audit re...
A new auditor reporting standard requires auditors to disclose critical audit matters (CAMs) in the ...
Recent evidence suggests that the trend of issuing video disclosures is growing and investors are ex...
PCAOB AS 3101 requires the auditor to communicate any critical audit matters (CAMs), identified duri...
We conducted an experiment to investigate whether ratings of four aspects of a company (the evaluati...
In 2017, the PCAOB announced its new audit standard, AS 3101. One requirement is reporting critical ...
Thesis (Ph.D.)--University of Washington, 2014I use an experiment to examine how varying levels of s...
Two recent changes in corporate reporting involve the inclusion of both GAAP and non-GAAP earnings i...
I conduct an experiment, using M.B.A. students as proxies for individual investors, to examine the i...
The Public Company Accounting Oversight Board (PCAOB) recently expanded audit reports to disclose Cr...
This study investigates whether the current lack of structure of internal control weakness disclosur...
We investigate how a disclosed risk item and key audit matter (KAM) relatedness combine to affect in...
In contrast to past auditor opinions, which were largely unqualified and uniformly written, a new di...
Using a "natural experiment'''' provided by a change in Canadian auditing standards requiring an emp...
Using a "natural experiment'''' provided by a change in Canadian auditing standards requiring an emp...