volume 34, issue 8, P871-894 2019
DOI: 10.1108/maj-10-2017-1665
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Yu-Tzu Chang, Dan N. Stone

Abstract: Purpose This paper aims to examine the effects of firm size on audit proposal readability and audit proposal readability on auditor selection using readability metrics. Design/methodology/approach Adopting the Flesch reading ease readability formula, the authors analyze the readability of 370 hand-collected audit proposals submitted by audit firms for US state and local governments’ audit service contracts. Findings The authors find differences in readability across audit firm size, specifically the propo…

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