The Effects of Uncertainty Reporting on Lending Officers' Perceptions of Risk and Additional Information Required |
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Authors: | FERDINAND A. GUL |
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Affiliation: | Ferdinand;A. Gul is an Associate Professor, Department of Accountancy and Legal Studies, University of Wollongong. |
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Abstract: | This laboratory experiment investigates the perceptions which lending officers in Singapore have of risk and the additional information required when a client's financial reports receive a 'subject to' audit qualification. Using thirtyone bank lending officers in Singapore as subjects and a repeatedmeasurements ANOVA design, the conclusions of this study are that lending officers' perceptions of risk and their demand for additional information required both increase as a result of a 'subject to' audit qualification. |
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Keywords: | Auditors' opinions Loan approval procedures |
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