ISSN:
1467-6281
Source:
Blackwell Publishing Journal Backfiles 1879-2005
Topics:
Economics
Notes:
This laboratory experiment investigates the perceptions which lending officers in Singapore have of risk and the additional information required when a client's financial reports receive a ‘subject to’ audit qualification. Using thirtyone bank lending officers in Singapore as subjects and a repeatedmeasurements ANOVA design, the conclusions of this study are that lending officers’ perceptions of risk and their demand for additional information required both increase as a result of a ‘subject to’ audit qualification.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1111/j.1467-6281.1987.tb00148.x