Jason Smith (Accounting) and his co-authors Eric T. Rapley (Colorado State University) and, Jesse C. Robertson (University of North Texas) recently had their paper, "The Effects of Disclosing Critical Audit Matters and Auditor Tenure on Nonprofessional Investors' Judgements," accepted for publication in the Journal of Accounting and Public Policy. The study used an experiment to explore how newly-required disclosures in the auditor's report (i.e., critical audit matters and audit tenure) influence non-professional investors' judgments related to financial reporting quality and their resulting investment decisions. Smith's research is supported by an EY Faculty Fellowship at UNLV.
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