{"id":"https://openalex.org/W4319787902","doi":"https://doi.org/10.1111/1911-3846.12857","title":"Language, perceived warmth, and investors' reactions to audit committee reports","display_name":"Language, perceived warmth, and investors' reactions to audit committee reports","publication_year":2023,"publication_date":"2023-02-09","ids":{"openalex":"https://openalex.org/W4319787902","doi":"https://doi.org/10.1111/1911-3846.12857"},"language":"en","primary_location":{"id":"doi:10.1111/1911-3846.12857","doi":"https://doi.org/10.1111/1911-3846.12857","is_oa":true,"landing_page_url":"https://doi.org/10.1111/1911-3846.12857","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1911-3846.12857","source":{"id":"https://openalex.org/S65924262","display_name":"Contemporary Accounting Research","issn_l":"0823-9150","issn":["0823-9150","1911-3846"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","ft50","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contemporary Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1911-3846.12857","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042102201","display_name":"Hun\u2010Tong Tan","orcid":"https://orcid.org/0000-0002-0355-336X","observed_orcids":["https://orcid.org/0000-0002-0355-336X"]},"institutions":[{"id":"https://openalex.org/I172675005","display_name":"Nanyang Technological University","ror":"https://ror.org/02e7b5302","country_code":"SG","type":"education","lineage":["https://openalex.org/I172675005"]}],"countries":["SG"],"is_corresponding":true,"raw_author_name":"Hun\u2010Tong Tan","raw_affiliation_strings":["Nanyang Technological University Singapore Republic of Singapore"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nanyang Technological University Singapore Republic of Singapore","institution_ids":["https://openalex.org/I172675005"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5021169781","display_name":"Tu Xu","orcid":"https://orcid.org/0000-0003-4180-549X","observed_orcids":["https://orcid.org/0000-0003-4180-549X"]},"institutions":[{"id":"https://openalex.org/I78988378","display_name":"Renmin University of China","ror":"https://ror.org/041pakw92","country_code":"CN","type":"education","lineage":["https://openalex.org/I78988378"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Tu Xu","raw_affiliation_strings":["Renmin University of China Beijing China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Renmin University of China Beijing China","institution_ids":["https://openalex.org/I78988378"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5046782176","display_name":"Yao Yu","orcid":"https://orcid.org/0000-0002-5183-6348","observed_orcids":["https://orcid.org/0000-0002-5183-6348"]},"institutions":[{"id":"https://openalex.org/I24603500","display_name":"University of Massachusetts Amherst","ror":"https://ror.org/0072zz521","country_code":"US","type":"education","lineage":["https://openalex.org/I24603500"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Yao Yu","raw_affiliation_strings":["University of Massachusetts Amherst Amherst Massachusetts USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Massachusetts Amherst Amherst Massachusetts USA","institution_ids":["https://openalex.org/I24603500"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5042102201"],"corresponding_institution_ids":["https://openalex.org/I172675005"],"apc_list":{"value":3090,"currency":"USD","value_usd":3090},"apc_paid":null,"fwci":0.9876,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.74121624,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"40","issue":"2","first_page":"1388","last_page":"1417"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9789999723434448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9789999723434448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.01769999973475933,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0017000000225380063,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-committee-report","display_name":"audit committee report","score":0.9769999980926514},{"id":"https://openalex.org/keywords/personal-language","display_name":"personal language","score":0.765999972820282},{"id":"https://openalex.org/keywords/perceived-warmth","display_name":"perceived warmth","score":0.9710000157356262},{"id":"https://openalex.org/keywords/investor-reaction","display_name":"investor reaction","score":0.6230000257492065},{"id":"https://openalex.org/keywords/heuristic-cues","display_name":"heuristic cues","score":0.656000018119812},{"id":"https://openalex.org/keywords/non-professional-investors","display_name":"non-professional investors","score":0.8989999890327454},{"id":"https://openalex.org/keywords/corporate-governance-disclosure","display_name":"corporate governance disclosure","score":0.5860000252723694}],"concepts":[{"id":"https://openalex.org/C2780023022","wikidata":"https://www.wikidata.org/wiki/Q1338171","display_name":"Compensation (psychology)","level":2,"score":0.6273849010467529},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5118123888969421},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.487210214138031},{"id":"https://openalex.org/C61797465","wikidata":"https://www.wikidata.org/wiki/Q1188986","display_name":"Term (time)","level":2,"score":0.446880578994751},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.44245627522468567},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3788239359855652},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2988094091415405},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1111/1911-3846.12857","doi":"https://doi.org/10.1111/1911-3846.12857","is_oa":true,"landing_page_url":"https://doi.org/10.1111/1911-3846.12857","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1911-3846.12857","source":{"id":"https://openalex.org/S65924262","display_name":"Contemporary Accounting Research","issn_l":"0823-9150","issn":["0823-9150","1911-3846"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","ft50","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contemporary Accounting Research","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.4339541","doi":"https://doi.org/10.2139/ssrn.4339541","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4339541","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:dr.ntu.edu.sg:10356/169161","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10356/169161","pdf_url":"https://dr.ntu.edu.sg/bitstream/10356/169161/2/Contemporary%20Accting%20Res%20-%202023%20-%20Tan%20-%20Language%20%20perceived%20warmth%20%20and%20investors%20%20reactions%20to%20audit%20committee%20reports.pdf","source":{"id":"https://openalex.org/S4306402609","display_name":"DR-NTU (Nanyang Technological University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I172675005","host_organization_name":"Nanyang Technological University","host_organization_lineage":["https://openalex.org/I172675005"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"}],"best_oa_location":{"id":"doi:10.1111/1911-3846.12857","doi":"https://doi.org/10.1111/1911-3846.12857","is_oa":true,"landing_page_url":"https://doi.org/10.1111/1911-3846.12857","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1911-3846.12857","source":{"id":"https://openalex.org/S65924262","display_name":"Contemporary Accounting Research","issn_l":"0823-9150","issn":["0823-9150","1911-3846"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","ft50","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contemporary Accounting Research","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320322724","display_name":"Ministry of Education, India","ror":"https://ror.org/048xjjh50"},{"id":"https://openalex.org/F4320332749","display_name":"University of Massachusetts Amherst","ror":"https://ror.org/0072zz521"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4319787902.pdf","grobid_xml":"https://content.openalex.org/works/W4319787902.grobid-xml"},"referenced_works_count":45,"referenced_works":["https://openalex.org/W1162806185","https://openalex.org/W1843246605","https://openalex.org/W1963656393","https://openalex.org/W2004796325","https://openalex.org/W2035708450","https://openalex.org/W2046411892","https://openalex.org/W2048748732","https://openalex.org/W2054890322","https://openalex.org/W2069767523","https://openalex.org/W2075288496","https://openalex.org/W2084922063","https://openalex.org/W2094863662","https://openalex.org/W2108377819","https://openalex.org/W2109453861","https://openalex.org/W2116843465","https://openalex.org/W2120349889","https://openalex.org/W2153759752","https://openalex.org/W2160184254","https://openalex.org/W2726539968","https://openalex.org/W2788256404","https://openalex.org/W2806475706","https://openalex.org/W2919524999","https://openalex.org/W2966417842","https://openalex.org/W2978309629","https://openalex.org/W2980430686","https://openalex.org/W3007278391","https://openalex.org/W3121208486","https://openalex.org/W3121364126","https://openalex.org/W3121480360","https://openalex.org/W3121706722","https://openalex.org/W3121770758","https://openalex.org/W3122199474","https://openalex.org/W3122859634","https://openalex.org/W3123217102","https://openalex.org/W3123746573","https://openalex.org/W3124144162","https://openalex.org/W3124661080","https://openalex.org/W3125499115","https://openalex.org/W3125512896","https://openalex.org/W3125784677","https://openalex.org/W3125843505","https://openalex.org/W3125911266","https://openalex.org/W3129105126","https://openalex.org/W3146075940","https://openalex.org/W4226426503"],"related_works":["https://openalex.org/W3121851017","https://openalex.org/W1856984875","https://openalex.org/W2766801704","https://openalex.org/W4416000171","https://openalex.org/W4416003199","https://openalex.org/W3122199474","https://openalex.org/W4396973956","https://openalex.org/W3121532904","https://openalex.org/W7163707701","https://openalex.org/W4394827560"],"abstract_inverted_index":{"Abstract":[0],"An":[1],"audit":[2,33],"committee":[3],"(AC)":[4],"report":[5],"is":[6,114,119,127,140,168,199,204],"the":[7,15,49,108,209,217,233,240],"primary":[8],"channel":[9],"through":[10],"which":[11,143],"investors":[12,81,129,145,173,223,250],"learn":[13],"about":[14,216],"responsibilities":[16],"and":[17,55,86,90,221,257],"activities":[18],"of":[19,57,62,75,111,133,177,188,196,236,242,253],"an":[20,36,72,92,185],"AC.":[21],"AC":[22,37,117,134,138,153,166,197,202,237,243],"members":[23,238],"may":[24],"use":[25,74,187],"personal":[26,43,76,98,112,189],"language":[27,31,46,50,79,113,154,190,198],"(\u201cwe\u201d)":[28],"or":[29],"impersonal":[30,192],"(\u201cthe":[32],"committee\u201d)":[34],"in":[35],"report.":[38],"Psychology":[39],"research":[40],"suggests":[41],"that":[42,48,71,91,107,164,232],"(vs.":[44,77],"impersonal)":[45,78],"signals":[47],"user":[51],"has":[52],"greater":[53],"warmth":[54,235],"sense":[56],"communion":[58],"(i.e.,":[59],"being":[60],"part":[61],"a":[63,84],"larger":[64],"group).":[65],"Applying":[66],"this":[67,160],"theory,":[68],"we":[69,162,230],"predict":[70],"AC's":[73,93,186,218],"leads":[80],"to":[82,155,184],"perceive":[83],"warmer":[85],"more":[87,131,147,182],"communal":[88],"AC,":[89],"perceived":[94,234],"warmth/communion":[95],"(cued":[96],"by":[97,175],"language)":[99],"positively":[100,183],"impacts":[101],"investor":[102],"judgments.":[103,157],"We":[104],"further":[105],"posit":[106],"positive":[109],"effect":[110,195,241],"stronger":[115],"when":[116,137,165,201],"compensation":[118,139,167,203,211],"largely":[120,169,205],"short":[121,141,170],"term":[122],"than":[123,191],"long":[124,206],"term.":[125],"This":[126],"because":[128],"need":[130],"assurance":[132,215],"oversight":[135,219],"effectiveness":[136],"term,":[142,171,207],"makes":[144],"rely":[146,224],"on":[148,226],"heuristic":[149,227],"cues":[150],"such":[151],"as":[152,208],"make":[156],"Consistent":[158],"with":[159,248],"prediction,":[161],"find":[163,231],"nonprofessional":[172,249],"(proxied":[174],"Master":[176],"Business":[178],"Administration":[179],"students)":[180],"react":[181],"language.":[193,244],"The":[194],"insignificant":[200],"long\u2010term":[210],"structure":[212],"already":[213],"provides":[214],"effectiveness,":[220],"thus,":[222],"less":[225],"cues.":[228],"Furthermore,":[229],"explains":[239],"Finally,":[245],"our":[246,254],"interviews":[247],"corroborate":[251],"some":[252],"main":[255],"findings":[256],"validate":[258],"their":[259],"practice":[260],"implications.":[261]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2023-02-11T00:00:00"}