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Prior Research on the Auditors Report
A Theoretical Perspective
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accepted accounting principles accepted auditing standards adverse opinion AICPA Arthur Andersen audit opinion auditing procedures auditor's opinion auditor's report bankers business-persons Certified Public changes in financial common stock confidence consolidated balance sheets CONSOLIDATED FINANCIAL STATEMENTS consolidated results December 31 Degrees of freedom dependent variables Depreciation DJIA dummy variable effect on investor error of beta estimate examined the consolidated experiment experimental financial analysts financial statements financial statements referred financial-statement users footnotes included such tests indicated Institutional investors investment decision investor behavior Long-Term Debt Market-based studies middle paragraph Nonstandard Audit opinion forms percent personal characteristics plant and equipment present fairly present study professional investors qualified audit qualified opinion received report forms response bias retained earnings security analysts shareholders significant effect significantly standard audit report standard opinion Stock market Stockholders subject to opinion test groups Test Statistics tion Uncertainty qualification United Kingdom unqualified Wichita State University