Ling Na Belinda Yau
Biographic Data
| ID | 8941085 |
|---|---|
| NAME | Ling Na Belinda Yau |
| GIVEN NAMES | Ling Na Belinda |
| FAMILY NAME | Yau |
| SIGNATURE | YAU L N B |
| AFFILIATIONS | Hang Seng University of Hong Kong |
| ORCID | 0000-0002-9297-5854 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2026 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Perceiving Auditors’ Tone
The expanded audit reporting model requires auditors to disclose both risks of material misstatements in the risk section and how they address such risks in the response section in key audit matter (KAM) disclosures. Using hand-collected audit report data from the United Kingdom, I investigate whether investors and analysts find the response tone with communicative value. First, I find that the response tone, but not the risk tone, is significant…
No prominent works on this page.
Perceiving Auditors’ Tone
The expanded audit reporting model requires auditors to disclose both risks of material misstatements in the risk section and how they address such risks in the response section in key audit matter (KAM) disclosures. Using hand-collected audit report data from the United Kingdom, I investigate whether investors and analysts find the response tone with communicative value. First, I find that the response tone, but not the risk tone, is significant…
Accounting (1 work) · Accounting and Organizational Management (1 work) · Audit (1 work) · Auditing, Earnings Management, Governance (1 work) · Business (1 work) · Financial Markets and Investment Strategies (1 work) · Linguistics (1 work) · Philosophy (1 work)