Prof. Dr. Kaya receives Best Paper Award


Article “The communicative value of extended auditor’s reporting”

Dr. Devrimi Kaya, Professor of the Chair of Corporate Governance, Auditing and Accounting and Andreas Seebeck, M.Sc. (University of Erlangen-Nürnberg) received the Best Paper Award for their article “The communicative value of extended auditor’s reporting” at the ACA Research Symposium 2017, which took place at the Institute for Accounting, Controlling and Auditing at the University of St. Gallen.

Using innovative computer-assisted tools of text analysis the authors examined Key Audit Matters in the auditor’s report. Empirical analyses reveal that when Key Audit Matters are described in a clear and understandable manner this has a significant and positive effect on the financial market.