Language, perceived warmth, and investors' reactions to audit committee reports

• Main Authors: Tan, Hun-Tong, Xu, Tu, Yu, Yao
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2023
• Subjects: Business::Auditing; Audit Committee Compensation; Audit Committee Report
• Online Access: https://hdl.handle.net/10356/169161
• Institution: Nanyang Technological University

An audit committee (AC) report is the primary channel through which investors learn about the responsibilities and activities of an AC. AC members may use personal language (“we”) or impersonal language (“the audit committee”) in an AC report. Psychology research suggests that personal (vs. imperson...