See the
Aruch haShulchan
Orach Chaim 685:6
And see the new edition with fn to Mishna Brura notes 4 and 5
Kaf Hachaim esp. #33
[Vol. 8 p. 156]
Citing
Talmud Bavli Megillah 18a
«Therefore [as per Rabbenu Hannanel on the Talmud there] both reader and listener need to intend to fulfill the positive commandment of the Torah»
Also see
Kitzur SA 140:3. Quoting SA, Rema et al.
KT
RRW
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