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* Cade, N., & Hodge, F.D. (2014). The effect of expanding the audit report on managers’ communication openness. Working paper, University of Pittsburgh and University of Washington.
* Carver, Brian Todd and Trinkle, Brad S., Nonprofessional Investors’ Reactions to the PCAOB's Proposed Changes to the Standard Audit Report (March 9, 2017). Available at SSRN: https : //ssrn.com / abstract =2930375.
* Christensen, B. E., S. M. Glover, and C. J. Wolfe. 2014. Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? Auditing: A Journal of Practice & Theory 33 (4):71-93.
* Deloitte. “Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB).” (November 21, 2013). Available at:
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* Ernst & Young.” Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB).” (November 22, 2013). Available at: http://
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* Gay, N., & Ng, T. (2015). Effects of key audit matter standard and audit committee proactiveness on auditors’ communication to the audit committee and decisions on client’s accounting estimates. Paper presented at the International Symposium on Audit Research.
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* George-Silviu Cordos & and Melinda-Timea Fulop,(2015), Understanding Audit Reporting Changes: Introduction of Key Audit Matters, Journal of Accounting and Management Information Systems, vol. 14, issue 1, pages 128-152.
* International Auditing and Assurance Standards Board (IAASB) .Determining and Communicating Key Audit Matters (“KAM”) June 2016.
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* KPMG.” Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB).” (November 22, 2013). Available at: http://
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* Pelzer,J.R.E. (2016). Underestanding Barriers to Critical Audit Matter Effectiveness: A Qualitative and Experimental Approach.
* Public Company Accounting Oversight Board., ( 2017).The Auditor’s Report on an Audit of Financial Statemants when the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards. PCAOB Release No. 2017-001, June 1, 2017.
* The Association of Chartered Certified Accountants. .” Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB).” (November 25, 2013). Available at:
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* The Chartered Institute of Public Finance & Accounting.” Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB).” (November 25, 2013). Available at:
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* The Chartered Professional Accountants of Canada.” Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB).” (October 30, 2013). ). Available at:
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* The Institute of Chartered Accountants Australia.” Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB).” (November 21, 2013). Available at:
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* The National Audit Office.” Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB).” (November 18, 2013). Available at:
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* The New York State Society of Certified Public Accountants (NYSSCPA). .” Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB).” (November 19, 2013). Available at:
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)