The Exchange Podcast brought to you by the American Accounting Association. This episode features a discussion on the research paper The Disclosure and Consequences of U.S. Critical Audit Matters published in The Accounting Review March 2023 edition. Researchers and co-authors of the paper Rani Hoitash of Bentley University, Udi Hoitash & Summer (Xia) Xiao of Northeastern University join the podcast to discuss their research and findings with KPMG Partner Roy Steward.

View the plain-language summary for this article here: https://impact.aaahq.org/resource/impact-aaa-hub-how-do-us-critical-audit-matter-disclosures-impact-financial-reports

View the infographic for this article here: https://impact.aaahq.org/resource/impact-aaa-hub-unveiling-the-impact-of-the-us-critical-audit-matter-disclosure-requirement