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Asia-Pacific Journal of Accounting Volume 5, 1998 - Issue 2
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Articles

Communication in Auditors' Reports: Variations in Readability and the Effect of Audit Firm Structure

David Hay Department of Accounting, Finance and Property Studies, Lincoln University, P O Box 84, Canterbury, New Zealand Phone: (64) (3) 325-2811 Fax: (64) (3) 325-2811 E-mail: [email protected]
Pages 179-197 | Received 01 Jul 1996, Accepted 01 Jun 1998, Published online: 29 May 2012

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Read on this site (2)

Mondher Fakhfakh. (2016) Understandability of unmodified audit report on consolidated financial statements: A normative and advanced study of the international normalization. Cogent Business & Management 3:1.
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Mondher Fakhfakh. (2016) Linguistic features and legibility of the consolidated audit reports: An original investigation from the Tunisian case. Cogent Business & Management 3:1.
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Articles from other publishers (12)

Herenia Gutiérrez Ponce, Julián Chamizo González & Manar Al-Mohareb. (2023) Annual Reports Readability From Linguistic and Communication Perspectives: Systematic Literature Review. Business and Professional Communication Quarterly 86:4, pages 446-497.
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Md Khokan Bepari & Abu Taher Mollik. (2023) Audit partners’ gender and time variances of key audit matters. Managerial Auditing Journal 38:7, pages 1187-1214.
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Anne‐Marie Gosselin, Julien Le Maux & Nadia Smaili. (2021) Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda*. Accounting Perspectives 20:4, pages 543-581.
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Tarek Abdelfattah, Mohamed Elmahgoub & Ahmed A. Elamer. (2020) Female Audit Partners and Extended Audit Reporting: UK Evidence. Journal of Business Ethics 174:1, pages 177-197.
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Aleksandra Revina, Ünal Aksu & Vera Meister. (2021) Method to Address Complexity in Organizations Based on a Comprehensive Overview. Information 12:10, pages 423.
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Inês Pinto, Ana Isabel Morais & Reiner Quick. (2020) The impact of the precision of accounting standards on the expanded auditor’s report in the European Union. Journal of International Accounting, Auditing and Taxation 40, pages 100333.
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Yu-Tzu Chang & Dan N. Stone. (2019) Proposal readability, audit firm size and engagement success. Managerial Auditing Journal 34:8, pages 871-894.
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Yu-Tzu Chang & Dan N. Stone. (2019) Why does decomposed audit proposal readability differ by audit firm size? A Coh-Metrix approach. Managerial Auditing Journal 34:8, pages 895-923.
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Mondher Fakhfakh. (2016) Performance structurelle et informationnelle du rapport d’audit normatif des institutions financières islamiques : analyse qualitative et pertinence linguistique. La Revue Gestion et Organisation 8:1, pages 26-39.
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Mondher Fakhfakh. (2016) Linguistic performance and legibility of auditors’ reports with modified opinions. Asian Review of Accounting 24:1, pages 105-130.
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Mondher Fakhfakh. (2015) The readability of international illustration of auditor's report: An advanced reflection on the compromise between normative principles and linguistic requirements. Journal of Economics, Finance and Administrative Science 20:38, pages 21-29.
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John K Courtis. (2004) Corporate report obfuscation: artefact or phenomenon?. The British Accounting Review 36:3, pages 291-312.
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