Guangwei Hao

Do Key Audit Matters Really Inform? Boilerplate Language, Textual Similarity, and Investor Reaction

Auditing standards stipulate that KAMs should be specifically relevant to the situation at hand and not standardized in their wording, archival research examining the extent to which KAMs are communicated to investors has been inconsistent within and across different countries, sample years, and study approaches. The c...