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Effects Of Audit Report Wording Changes On The Perceived Message

Author

Listed:
  • BAILEY, KE
  • BYLINSKI, JH
  • SHIELDS, MD

Abstract

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Suggested Citation

  • Bailey, Ke & Bylinski, Jh & Shields, Md, 1983. "Effects Of Audit Report Wording Changes On The Perceived Message," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 355-370.
    • Handle: RePEc:bla:joares:v:21:y:1983:i:2:p:355-370
    DOI: http://hdl.handle.net/10.2307/2490779
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    Citations

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    Cited by:

    1. Frank D. Hodge & Roger D. Martin & Jamie H. Pratt, 2006. "Audit Qualifications of Income†Decreasing Accounting Choices," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 369-394, June.
    2. John Otalor & Chinwuba Okafor, Ph.d, 2013. "Imperatives of Bridging the Audit Expectation Gap and Enhancing the Credibility of Corporate Financial Information," International Journal of Business and Social Research, LAR Center Press, vol. 3(5), pages 125-138, May.
    3. Saher Aqel, 2014. "Independent Auditor’s Report: Messages Conveyed and Implications," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 5(5), pages 5-17, October.
    4. Serrano Cinca, C. & Mar Molinero, C. & Gallizo Larraz, J.L., 2005. "Country and size effects in financial ratios: A European perspective," Global Finance Journal, Elsevier, vol. 16(1), pages 26-47, August.
    5. Gary S. Monroe & David R. Woodliff, 1994. "Great Expectations: Public Perceptions Of The Auditor's Role," Australian Accounting Review, CPA Australia, vol. 4(8), pages 42-53, November.
    6. Tanko, Muhammad, 2011. "An Empirical Analysis of Audit Expectation Gap in Nigeria," MPRA Paper 49661, University Library of Munich, Germany.
    7. Evi Neophytou & Cecilio Mar Molinero, 2004. "Predicting Corporate Failure in the UK: A Multidimensional Scaling Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(5‐6), pages 677-710, June.
    8. Foster, Benjamin P. & McClain, Guy & Shastri, Trimbak, 2009. "A note on perceptions of auditors’ internal control report mandated by the PCAOB: Can reformatting the report enhance perceived value added?," Research in Accounting Regulation, Elsevier, vol. 21(1), pages 63-67.
    9. Ali A. Al-Thuneibat & Basheer Ahmad Khamees & Nedal A. Al-Fayoumi, 2008. "The effect of qualified auditors' opinions on share prices: evidence from Jordan," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(1), pages 84-101, January.
    10. Foster, Benjamin P. & McClain, Guy & Shastri, Trimbak, 2010. "Impact on pre-and post-sarbanes oxley users’ perceptions by incorporating the auditor’s fraud detection responsibility into the auditor’s internal control report," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 107-113.
    11. Grant Gay & Peter Schellugh, 1993. "The Effect Of The Longform Audit Report On Users‘ Perceptions Of The Auditor's Role," Australian Accounting Review, CPA Australia, vol. 3(6), pages 2-11, November.
    12. Cecilio Mar-Molinero & Carlos Serrano-Cinca, 2001. "Bank failure: a multidimensional scaling approach," The European Journal of Finance, Taylor & Francis Journals, vol. 7(2), pages 165-183.
    13. Nathalie Gonthier-Besacier, 2000. "Une Mesure De L'Impact De La Re-Formulation Du Rapport General Des Commissaires Aux Comptes," Post-Print halshs-00587464, HAL.

    More about this item

    Keywords

    Auditing; Audit reports; Communication; Linguistics;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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