Concepedia

Audit Report Informativeness

Audit Report Informativeness is a measure of the extent to which an audit report provides decision-useful, incremental information beyond publicly available data, distinguishing it from mere procedural compliance or boilerplate disclosure within audit reporting.

73

Publications

3.8K

Citations

162

Authors

120

Institutions

Publications per year

2017–2026

33

Parents

Publications

73

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

Louis‐Philippe Sirois, Jean Bédard, Palash Bera · Accounting Horizons · 2018 · 284 citations

, , +16

Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings

Joseph Weber, Michael Willenborg · Journal of Accounting Research · 2003 · 236 citations

, , +16

Why are expanded audit reports not informative to investors? Evidence from the United Kingdom

Clive S. Lennox, Jaime J. Schmidt, Anne Thompson · Review of Accounting Studies · 2022 · 228 citations

, , +14

Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom

Joseph V. Carcello, Chan Li · The Accounting Review · 2013 · 227 citations

, , +17

To Fair Value or Not to Fair Value: A Broader Perspective

Joshua Ronen · Abacus · 2008 · 183 citations · Full text

, , +17

1–5 of 73

Authors

162

  1. JV
    Joseph V. Carcello

    University of Tennessee at Knoxville, United States

    3 publications · 292 citations

    3

    h-index

  2. MW
    Muzhi Wang

    Central University of Finance and Economics, China

    3 publications · 86 citations

    3

    h-index

  3. PB
    Palash Bera

    Saint Louis University, United States

    2 publications · 356 citations

    2

    h-index

  4. CL
    Chan Li

    University of Kansas, United States

    2 publications · 249 citations

    2

    h-index

  5. BW
    Beng Wee Goh

    Singapore Management University, Singapore

    2 publications · 75 citations

    2

    h-index

1–5 of 162

Institutions

120

  1. University of Wisconsin–Madison

    Madison, United States

    3 h-index

    3 publications

    142 citations

  2. Central University of Finance and Economics

    Beijing, China

    3 h-index

    4 publications

    97 citations

  3. University of Pittsburgh

    Pittsburgh, United States

    3 h-index

    3 publications

    269 citations

  4. University of Pennsylvania

    Philadelphia, United States

    2 h-index

    2 publications

    75 citations

  5. The University of Texas at Austin

    Austin, United States

    2 h-index

    2 publications

    313 citations

  6. University of Minnesota

    Minneapolis, United States

    2 h-index

    2 publications

    75 citations

  7. University of Vaasa

    Vaasa, Finland

    2 h-index

    3 publications

    89 citations

  8. Stanford University

    Stanford, United States

    2 h-index

    2 publications

    69 citations

1–8 of 120

Venues

  1. SSRN Electronic Journal

    Repository · 18 publications · 642 citations

    14

    h-index

  2. Contemporary Accounting Research

    CAR · 5 publications · 178 citations

    5

    h-index

  3. Managerial Auditing Journal

    MAJ · 4 publications · 173 citations

    4

    h-index

  4. Journal of Accounting Auditing & Finance

    JAAF · 3 publications · 82 citations

    3

    h-index

  5. Accounting Horizons

    3 publications · 368 citations

    3

    h-index

1–5