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How difficult is to understand the extended audit report?

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dc.contributor.authorParte Esteban, Laura
dc.contributor.authorCamacho Miñano, María del Mar
dc.contributor.authorSegovia Vargas, María Jesús
dc.contributor.authorPérez Pérez, Yolanda
dc.date.accessioned2024-09-16T10:03:20Z
dc.date.available2024-09-16T10:03:20Z
dc.date.issued2022-08-25
dc.description.abstractThe external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders’ decisions. However, some firms did not disclose relevant information on company risks for users due to managers’ pressure. Few years ago, auditors of listed companies in Europe have had to break down firms’ risks using the Key Audit Matters (KAMs) in a new format called extended audit report. This article conducts an empirical analysis to examine the content of this report, to know how difficult to read is and its differences between the first and the second year of its implementation. Using all Spanish listed companies, our results show that extended audit reports are difficult to understand. Furthermore, the evidence corroborates that KAMs are sticky for a firm year to year as there are no statistically significant differences in the readability indices, neither in the narrative nor linguistic style, comparing the first two years of its implementation.en
dc.description.versionversión publicada
dc.identifier.citationParte, L., Camacho-Miñano, M. D. M., Segovia-Vargas, M. J., & Pérez-Pérez, Y. (2022). How difficult is to understand the extended audit report? Cogent Business & Management, 9(1). https://doi.org/10.1080/23311975.2022.2113494
dc.identifier.doihttps://doi.org/10.1080/23311975.2022.2113494
dc.identifier.issn2331-1975
dc.identifier.urihttps://hdl.handle.net/20.500.14468/23749
dc.journal.issue1
dc.journal.titleCogent Business & Management
dc.journal.volume9
dc.language.isoen
dc.publisherTaylor and Francis Group
dc.relation.centerFacultades y escuelas::Facultad de Ciencias Económicas y Empresariales
dc.relation.departmentEconomía de la Empresa y Contabilidad
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/deed.es
dc.subject53 Ciencias Económicas
dc.subject.keywordsextended audit reporten
dc.subject.keywordskey audit mattersen
dc.subject.keywordsgoing concernen
dc.subject.keywordscontent analysisen
dc.subject.keywordsreadabilityen
dc.titleHow difficult is to understand the extended audit report?en
dc.typeartículoes
dc.typejournal articleen
dspace.entity.typePublication
relation.isAuthorOfPublicationae710893-6e76-4079-8768-de71b11648e8
relation.isAuthorOfPublication.latestForDiscoveryae710893-6e76-4079-8768-de71b11648e8
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