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The Effects of Critical Audit Matter Recurrence and Reporting Treatment on Investors' Information Processing, Judgments, and Decisions.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Effects of Critical Audit Matter Recurrence and Reporting Treatment on Investors' Information Processing, Judgments, and Decisions./
作者:	Carrillo, Hilda E.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:	134 p.
附註:	Source: Dissertations Abstracts International, Volume: 83-03, Section: A.
Contained By:	Dissertations Abstracts International83-03A.
標題:	Names. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28643241
ISBN:	9798535531717

The Effects of Critical Audit Matter Recurrence and Reporting Treatment on Investors' Information Processing, Judgments, and Decisions.
Carrillo, Hilda E.

The Effects of Critical Audit Matter Recurrence and Reporting Treatment on Investors' Information Processing, Judgments, and Decisions. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 134 p.

Source: Dissertations Abstracts International, Volume: 83-03, Section: A.

Thesis (Ph.D.)--University of South Florida, 2021.

This item must not be sold to any third party vendors.

A new auditor reporting standard requires auditors to disclose critical audit matters (CAMs) in the auditor's report. CAMs highlight accounts or disclosures that involved especially challenging, subjective, or complex auditor judgment. As one of few audit-related disclosures, CAMs act as an important signal of qualitative aspects of recognized (i.e., items shown on the face of the financial statements) or disclosed (i.e., items shown in the footnotes of the financial statements) financial statement items. While certain accounts or disclosures will consistently rise to the level of a CAM, other accounts or disclosures may only rise to the level of a CAM when circumstances dictate. Therefore, different CAM disclosure patterns will emerge over time, potentially changing investors' information processing and investment-related judgments and decisions. My study examines how two CAM disclosure characteristics-disclosure pattern and reporting treatment of a CAM-related item-influence investors' information processing, risk perceptions, and investment decisions. Consistent with processing fluency, I find that a recurring CAM disclosure pattern (i.e., same CAM reported over time) compared to a mixed CAM disclosure pattern (i.e., a combination of recurring and transient CAMs reported over time) is processed with greater fluency and leads to more favorable judgments of risk and higher investment amounts. Additionally, investors perceive the highest (lowest) level of risk when a mixed (recurring) CAM disclosure pattern is combined with a disclosed (recognized) item and invest the least (most) amount of money. The results of this study contribute to accounting literature, standard-setting, and practice by disentangling the signaling effects of CAM disclosures over time.

ISBN: 9798535531717Subjects--Topical Terms:

3680861
Names.
Subjects--Index Terms:

Disclosure pattern

The Effects of Critical Audit Matter Recurrence and Reporting Treatment on Investors' Information Processing, Judgments, and Decisions.
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245 1 4 $a The Effects of Critical Audit Matter Recurrence and Reporting Treatment on Investors' Information Processing, Judgments, and Decisions.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2021
300 $a 134 p.
500 $a Source: Dissertations Abstracts International, Volume: 83-03, Section: A.
500 $a Advisor: Gaynor, Lisa Milici;Murthy, Uday S.
502 $a Thesis (Ph.D.)--University of South Florida, 2021.
506 $a This item must not be sold to any third party vendors.
520 $a A new auditor reporting standard requires auditors to disclose critical audit matters (CAMs) in the auditor's report. CAMs highlight accounts or disclosures that involved especially challenging, subjective, or complex auditor judgment. As one of few audit-related disclosures, CAMs act as an important signal of qualitative aspects of recognized (i.e., items shown on the face of the financial statements) or disclosed (i.e., items shown in the footnotes of the financial statements) financial statement items. While certain accounts or disclosures will consistently rise to the level of a CAM, other accounts or disclosures may only rise to the level of a CAM when circumstances dictate. Therefore, different CAM disclosure patterns will emerge over time, potentially changing investors' information processing and investment-related judgments and decisions. My study examines how two CAM disclosure characteristics-disclosure pattern and reporting treatment of a CAM-related item-influence investors' information processing, risk perceptions, and investment decisions. Consistent with processing fluency, I find that a recurring CAM disclosure pattern (i.e., same CAM reported over time) compared to a mixed CAM disclosure pattern (i.e., a combination of recurring and transient CAMs reported over time) is processed with greater fluency and leads to more favorable judgments of risk and higher investment amounts. Additionally, investors perceive the highest (lowest) level of risk when a mixed (recurring) CAM disclosure pattern is combined with a disclosed (recognized) item and invest the least (most) amount of money. The results of this study contribute to accounting literature, standard-setting, and practice by disentangling the signaling effects of CAM disclosures over time.
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650 4 $a Research. $3 531893
650 4 $a Archival studies. $3 3687233
650 4 $a Perceptions. $3 3435328
650 4 $a Credibility. $3 3560860
650 4 $a Liability. $3 3562832
650 4 $a Information processing. $3 3561808
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650 4 $a Information sources. $3 3560861
650 4 $a Influence. $3 1973172
650 4 $a Asymmetry. $3 3562922
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653 $a Investor
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653 $a Processing fluency
653 $a Signaling theory
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