• Financial statement footnote readability and corporate audit outcomes

• MajalahAuditing
• Volume38
• Nomor Seri2
• Tanggal Terbit01 Mei 2019
• Tahun Terbit2019
• Periode TerbitanTiga Bulanan

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#	Nomor Induk	Lokasi	Status
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Tanggal

Artikel

07 Agustus 2019

Financial statement footnote readability and corporate audit outcomes We examine whether the readbility of financial statement footnotes in the annual report is informative about audit engagement risk. Using various readibility measures, we predict and find that firms with less readble footnotes have longer audit report lag, incur higher audit fees, and are more likely to receive a first time modified going concern opinion. Halaman: 1

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