Artikel
The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation
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.
- Language
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Englisch
- Bibliographic citation
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Journal: International Journal of Auditing ; ISSN: 1099-1123 ; Volume: 28 ; Year: 2023 ; Issue: 2 ; Pages: 408-431 ; Hoboken, NJ: Wiley
- Classification
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Management
- Subject
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auditor's report
bank director
going concern uncertainty
- Event
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Geistige Schöpfung
- (who)
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Höfmann, Michelle
Pott, Christiane
Quick, Reiner
- Event
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Veröffentlichung
- (who)
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Wiley
- (where)
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Hoboken, NJ
- (when)
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2023
- DOI
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doi:10.1111/ijau.12308
- Last update
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10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Höfmann, Michelle
- Pott, Christiane
- Quick, Reiner
- Wiley
Time of origin
- 2023
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