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The Effects of Key Audit Matters on the Auditor's Report's Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors

https://doi.org/10.2139/ssrn.2838162
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3 of 38 checkable references need attention · checked 2026-08-01

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

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References needing attention

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The 35 checked references that resolve
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Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability
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A Catch-22 in Audit Litigation? Interventions that Decrease Assessed Auditor Culpability by Reducing Assessed Fraud Detectability and Auditor Acquiescence Generate Reactance Effects that Increase Assessed Damages
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Toward Understanding and Measuring Conditions of Trust: Evolution of a Conditions of Trust Inventory
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Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?
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resolves10.1111/j.1099-1123.2012.00452.x
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resolves10.12737/12704
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resolves10.4135/9781452243610.n13
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The 20 references without a DOI — listed, not checked
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no DOI — not checkedEnhancing the value of auditor reporting: Exploring options for change
no DOI — not checkedInternational Auditing and Assurance Standard Board (IAASB)
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no DOI — not checkedEffects of the "what is beautiful is good" stereotype on perceived trustworthiness
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What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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