Does the reporting of critical audit matters affect nonprofessional investors’ perceptions of auditor credibility, information overload, audit quality, and investment risk?

Brian Carver; Leah Muriel; Brad S. Trinkle

doi:10.2308/BRIA-19-031

Does the reporting of critical audit matters affect nonprofessional investors’ perceptions of auditor credibility, information overload, audit quality, and investment risk?

Brian Carver
, Leah Muriel
, Brad S. Trinkle

Clemson University
Oklahoma State University

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	21-44
Number of pages	24
Journal	Behavioral Research in Accounting
Volume	35
Issue number	1
DOIs	https://doi.org/10.2308/BRIA-19-031
State	Published - Mar 1 2023
Externally published	Yes

ASJC Scopus Subject Areas

Accounting
Organizational Behavior and Human Resource Management

Keywords

Audit quality
CAM
Credibility
Critical audit matter
Information overload
Investment risk
PCAOB

Access to Document

10.2308/BRIA-19-031

Cite this

@article{5f37ae2486f24f84be17c33e64e09c5b,

title = "Does the reporting of critical audit matters affect nonprofessional investors{\textquoteright} perceptions of auditor credibility, information overload, audit quality, and investment risk?",

keywords = "Audit quality, CAM, Credibility, Critical audit matter, Information overload, Investment risk, PCAOB",

author = "Brian Carver and Leah Muriel and Trinkle, \{Brad S.\}",

year = "2023",

month = mar,

day = "1",

doi = "10.2308/BRIA-19-031",

language = "English",

volume = "35",