Electronic Resource
Bradford
:
Emerald
Accounting, auditing & accountability journal
7 (1994), S. 73-93
ISSN:
0951-3574
Source:
Emerald Fulltext Archive Database 1994-2005
Topics:
Economics
Notes:
An external management audit is an independent examination of anorganization resulting in a statement to external users on theperformance of the management function. A simulated corporate overdraftdecision was posted to 354 bankers with three groups of 118 bankersreceiving the same package of information but with different auditreports namely a financial audit report only, a favourable managementaudit report and an adverse management audit report. The response ratewas 58 per cent (205 respondents). Conclusion overall that the bankers'overdraft decisions were statistically significantly related to theaddition of an adverse management audit report. The reasons given by thebankers for their corporate overdraft decisions also suggest thatbankers would be interested in and would use external management auditreports.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1108/09513579410069858
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