Bank loan officers' reactions to audit reports issued to entities with litigation and going concern uncertainties

Accounting Horizons

Volumn 11, Issue 2, 1997, Pages 33-40

  LaSalle, Randall E ^a   Anandarajan, Asokan ^b  

^a RUTGERS UNIVERSITY   (United States)

^b NEW JERSEY INSTITUTE OF TECHNOLOGY   (United States)

Author keywords

Data are available from the first author

Indexed keywords

EID: 0012236049     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Article

References (11)

1. Anandarajan, A., and R. E. LaSalle. 1995. Reporting options in the presence of going concern uncertainties: An empirical analysis of factors associated with auditors' choice. Manuscript presented at the Midyear meeting of the Auditing Section of the American Accounting Association, Las Vegas, Nevada.
2. Carmichael, D. R., and K. Pany. 1993. Reporting on uncertainties, including going concern. The Expectation Gap Standards. Proceedings of the Expectation Gap Roundtable. New York, NY: AICPA.
3. Johnson, D. A., K. Pany, and R. White. 1983. Audit reports and the loan decision: Actions and perceptions. Auditing: A Journal of Practice & Theory 2 (Spring): 38-51.
4. LaSalle, R. E., and A. Anandarajan. 1996. Auditors' views on the type of audit report issued to entities with going concern uncertainties. Accounting Horizons 10 (June): 51-72.
5. -,-,and A. Miller. 1996. Going concern uncertainties: Disclaimer of opinion versus unqualified opinion with modified wording. Auditing: A Journal of Practice & Theory 15 (Fall): 29-48.
6. Libby, R. 1979a. Bankers' and auditors'perceptions of the message communicated by the audit report. Journal of Accounting Research 17 (Spring): 370-374.
7. -. 1979b. The impact of uncertainty reporting on the loan decision. Journal of Accounting Research 17 (Supplement): 35-57.
8. Pringle, L. M., R. P. Crum, and R. J. Swetz. 1990. Do SAS No. 59 format changes affect the outcome and the quality of investment decisions? Accounting Horizons 4 (September): 68-75.
9. Robertson, J. C. 1988. Analysts' reactions to auditors' messages in qualified reports. Accounting Horizons 2 (June): 82-89.
10. Schneider, A. 1995. Incidence of accounting irregularities: An experiment to compare audit, review, and compilation services. Journal of Accounting and Public Policy 14 (Winter): 293-310.
11. Spires, E., and D. Williams. 1990. Auditors' adoptions of SAS No. 58 audit reports. Accounting Horizons 4 (September): 76-82.