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The Effects of Uncertainty Reporting on Lending Officers’ Perceptions of Risk and Additional Information Required

journal contribution
posted on 1987-01-01, 00:00 authored by Ferdinand GulFerdinand Gul
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. Copyright © 1987, Wiley Blackwell. All rights reserved

History

Journal

Abacus

Volume

23

Pagination

172-179

ISSN

0001-3072

eISSN

1467-6281

Language

eng

Publication classification

CN.1 Other journal article

Issue

2

Publisher

John Wiley & Sons

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