Höfmann, Michelle ; Pott, Christiane ; Quick, Reiner (2023)
The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation.
In: International Journal of Auditing, 28 (2)
doi: 10.1111/ijau.12308
Artikel, Bibliographie
Dies ist die neueste Version dieses Eintrags.
Kurzbeschreibung (Abstract)
This study investigates the impact of two changes to the auditor's report — a separate section addressing going concern uncertainties (GCU section [GCUsec]) and information on management and auditor responsibilities — and the characteristics of the audit committee on bank directors' perceptions and decisions. In a 2 × 2 × 2 between‐subjects experimental design with 85 German bank directors, we observe that a GCUsec in the auditor's report leads to more unfavourable decisions. Contrarily, explanations of responsibilities and different characteristics of the audit committee do not significantly impact on bank directors' perceptions and decisions. We thus confirm the effectiveness of the International Auditing and Assurance Standards Board (IAASB)'s revision of the International Standard on Auditing (ISA) 570 to enhance the informational value and decision usefulness of the auditor's report.
| Typ des Eintrags: | Artikel |
|---|---|
| Erschienen: | 2023 |
| Autor(en): | Höfmann, Michelle ; Pott, Christiane ; Quick, Reiner |
| Art des Eintrags: | Bibliographie |
| Titel: | The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation |
| Sprache: | Englisch |
| Publikationsjahr: | 4 Mai 2023 |
| Ort: | Oxford |
| Verlag: | Wiley-Blackwell |
| Titel der Zeitschrift, Zeitung oder Schriftenreihe: | International Journal of Auditing |
| Jahrgang/Volume einer Zeitschrift: | 28 |
| (Heft-)Nummer: | 2 |
| DOI: | 10.1111/ijau.12308 |
| URL / URN: | https://onlinelibrary.wiley.com/doi/10.1111/ijau.12308 |
| Kurzbeschreibung (Abstract): | This study investigates the impact of two changes to the auditor's report — a separate section addressing going concern uncertainties (GCU section [GCUsec]) and information on management and auditor responsibilities — and the characteristics of the audit committee on bank directors' perceptions and decisions. In a 2 × 2 × 2 between‐subjects experimental design with 85 German bank directors, we observe that a GCUsec in the auditor's report leads to more unfavourable decisions. Contrarily, explanations of responsibilities and different characteristics of the audit committee do not significantly impact on bank directors' perceptions and decisions. We thus confirm the effectiveness of the International Auditing and Assurance Standards Board (IAASB)'s revision of the International Standard on Auditing (ISA) 570 to enhance the informational value and decision usefulness of the auditor's report. |
| Freie Schlagworte: | auditor's report, bank director, going concern uncertainty |
| Fachbereich(e)/-gebiet(e): | 01 Fachbereich Rechts- und Wirtschaftswissenschaften 01 Fachbereich Rechts- und Wirtschaftswissenschaften > Betriebswirtschaftliche Fachgebiete 01 Fachbereich Rechts- und Wirtschaftswissenschaften > Betriebswirtschaftliche Fachgebiete > Fachgebiet Rechnungswesen, Controlling und Wirtschaftsprüfung |
| Hinterlegungsdatum: | 05 Mai 2023 09:32 |
| Letzte Änderung: | 18 Jul 2024 10:27 |
| PPN: | 507523091 |
| Export: | |
| Suche nach Titel in: | TUfind oder in Google |
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The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation. (deposited 17 Jun 2024 12:32)
- The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation. (deposited 05 Mai 2023 09:32) [Gegenwärtig angezeigt]
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