Do Contrasting Statements Improve Users' Understanding of Different Assurance Levels Conveyed in Assurance Reports?
We investigate in an experiment the effects of including statements contrasting the amount of assurance evidence collected and the relative level of assurance provided (‘contrasting statements’) on users' assurance assessment. We manipulated between subjects the type of assurance reports (limit...
Saved in:
| Published in | International journal of auditing Vol. 16; no. 1; pp. 19 - 34 |
|---|---|
| Main Authors | , |
| Format | Journal Article |
| Language | English |
| Published |
Oxford, UK
Blackwell Publishing Ltd
01.03.2012
Blackwell |
| Subjects | |
| Online Access | Get full text |
| ISSN | 1090-6738 1099-1123 |
| DOI | 10.1111/j.1099-1123.2011.00439.x |
Cover
| Abstract | We investigate in an experiment the effects of including statements contrasting the amount of assurance evidence collected and the relative level of assurance provided (‘contrasting statements’) on users' assurance assessment. We manipulated between subjects the type of assurance reports (limited versus reasonable assurance) and the presence of contrasting statements in the assurance report (with versus without). We also measured the participants' assurance knowledge (less versus more informed). We find that, under the current reporting regime which requires the inclusion of contrasting statements only in limited assurance reports, only more informed users can differentiate the extent of assurance conveyed in limited versus reasonable assurance reports. Extending the requirement of contrasting statements to reasonable assurance reports enables both less and more informed users to make stronger discerning assurance assessments between limited and reasonable assurance reports. We also find that users cannot distinguish between limited and reasonable assurance reports without contrasting statements. Overall results suggest that contrasting statements improve users' understanding of the different assurance levels conveyed in limited and reasonable assurance reports. |
|---|---|
| AbstractList | We investigate in an experiment the effects of including statements contrasting the amount of assurance evidence collected and the relative level of assurance provided (‘contrasting statements’) on users' assurance assessment. We manipulated between subjects the type of assurance reports (limited versus reasonable assurance) and the presence of contrasting statements in the assurance report (with versus without). We also measured the participants' assurance knowledge (less versus more informed). We find that, under the current reporting regime which requires the inclusion of contrasting statements only in limited assurance reports, only more informed users can differentiate the extent of assurance conveyed in limited versus reasonable assurance reports. Extending the requirement of contrasting statements to reasonable assurance reports enables both less and more informed users to make stronger discerning assurance assessments between limited and reasonable assurance reports. We also find that users cannot distinguish between limited and reasonable assurance reports without contrasting statements. Overall results suggest that contrasting statements improve users' understanding of the different assurance levels conveyed in limited and reasonable assurance reports. We investigate in an experiment the effects of including statements contrasting the amount of assurance evidence collected and the relative level of assurance provided ('contrasting statements') on users' assurance assessment. We manipulated between subjects the type of assurance reports (limited versus reasonable assurance) and the presence of contrasting statements in the assurance report (with versus without). We also measured the participants' assurance knowledge (less versus more informed). We find that, under the current reporting regime which requires the inclusion of contrasting statements only in limited assurance reports, only more informed users can differentiate the extent of assurance conveyed in limited versus reasonable assurance reports. Extending the requirement of contrasting statements to reasonable assurance reports enables both less and more informed users to make stronger discerning assurance assessments between limited and reasonable assurance reports. We also find that users cannot distinguish between limited and reasonable assurance reports without contrasting statements. Overall results suggest that contrasting statements improve users' understanding of the different assurance levels conveyed in limited and reasonable assurance reports. Reprinted by permission of Blackwell Publishing We investigate in an experiment the effects of including statements contrasting the amount of assurance evidence collected and the relative level of assurance provided ('contrasting statements') on users' assurance assessment. We manipulated between subjects the type of assurance reports (limited versus reasonable assurance) and the presence of contrasting statements in the assurance report (with versus without). We also measured the participants' assurance knowledge (less versus more informed). We find that, under the current reporting regime which requires the inclusion of contrasting statements only in limited assurance reports, only more informed users can differentiate the extent of assurance conveyed in limited versus reasonable assurance reports. Extending the requirement of contrasting statements to reasonable assurance reports enables both less and more informed users to make stronger discerning assurance assessments between limited and reasonable assurance reports. We also find that users cannot distinguish between limited and reasonable assurance reports without contrasting statements. Overall results suggest that contrasting statements improve users' understanding of the different assurance levels conveyed in limited and reasonable assurance reports. [PUBLICATION ABSTRACT] |
| Author | Low, Kin-Yew Boo, El'fred |
| Author_xml | – sequence: 1 givenname: Kin-Yew surname: Low fullname: Low, Kin-Yew email: alowky@ntu.edu.sg organization: Nanyang Technological University, Singapore – sequence: 2 givenname: El'fred surname: Boo fullname: Boo, El'fred organization: Nanyang Technological University, Singapore |
| BackLink | http://www.econis.eu/PPNSET?PPN=68879890X$$DView this record in ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften |
| BookMark | eNqNkt9v0zAQxyM0JLbB34DFC7wksx0njiUEqjq2FRUQPyrQXizPviCX1O7stLT_PU4DE9rT_HIn3ed7Z9_XJ9mR8w6yDBFckHTOlgXBQuSE0LKgmJACY1aKYvcoO74rHB1ynNe8bJ5kJzEuMU41wo6zeO7R1Ls-qNhb9xN97VUPK3B9RLPVOvgtoEWEEF-ihTMp9sqZgfMtOrdtCyGhaBLjJiinAc1hC10cOm5hDwZZ91_xC6x96OPbp9njVnURnv2Np9ni4t236VU-_3Q5m07muWZ1JXJBuFFUVMZoZugNN9A0huIbzYgoDavqquZcl1rrtq2rihOK24YyYUzV1kKo8jR7NfZN77jdQOzlykYNXacc-E2UBFNKCCcVTuiLe-jSb4JLt5OCElYLzkiCno8QaO9slOtgVyrsZd00XDQC_0jEm5HQwccYoJXapoXaw4JtlybKwTS5lIM3cvBGDqbJg2lylxo09xr8G_IA6etR-tt2sH-wTs7eT1KS5Pkot7GH3Z1chV8yfRteye8fL-Xn6wvB-Idryco_lVW_GQ |
| CitedBy_id | crossref_primary_10_2308_isys_52374 crossref_primary_10_1007_s11573_013_0686_0 crossref_primary_10_2308_accr_51380 crossref_primary_10_1016_j_bar_2019_100843 crossref_primary_10_1002_csr_1967 crossref_primary_10_1080_17449480_2024_2332390 crossref_primary_10_1108_MEDAR_01_2022_1580 crossref_primary_10_1080_00014788_2014_929519 crossref_primary_10_1108_JAOC_07_2023_0118 crossref_primary_10_1016_j_intaccaudtax_2020_100360 crossref_primary_10_2308_AJPT_19_103 crossref_primary_10_1002_bse_2653 crossref_primary_10_2139_ssrn_2446057 crossref_primary_10_1108_AAAJ_05_2017_2940 crossref_primary_10_2139_ssrn_3297481 crossref_primary_10_1002_mde_3645 crossref_primary_10_1177_13548166211062649 crossref_primary_10_1111_ijau_12210 crossref_primary_10_1108_AAAJ_11_2018_3726 crossref_primary_10_1108_JAAR_03_2022_0055 crossref_primary_10_1016_j_adiac_2021_100564 crossref_primary_10_1111_1911_3846_12802 crossref_primary_10_2139_ssrn_3854803 |
| Cites_doi | 10.2308/aud.2003.22.2.171 10.1037/0033-295X.93.2.136 10.2308/jis.2002.16.s-1.33 10.1111/j.1467-629x.2004.00124.x 10.1006/jesp.1998.1364 10.1111/1467-629X.00045 10.2307/2490674 10.1177/001872675400700202 10.1111/j.1099-1123.2005.00262.x 10.1108/09513579810231493 10.2307/2491243 10.2307/2490754 10.1080/00014788.1993.9729907 10.2308/acch.2008.22.1.69 10.1111/j.1467-629X.2006.00187.x 10.2308/accr.2007.82.1.139 10.2307/2490389 10.2308/jis.2000.14.1.17 10.1111/j.1099-1123.2008.00381.x 10.1111/1099-1123.00066 10.2307/2490308 10.1017/S0140525X00009134 10.1002/(SICI)1099-1123(199907)3:2<89::AID-IJA44>3.3.CO;2-X 10.1016/B978-0-12-170150-5.50011-1 10.1016/0361-3682(93)90040-D 10.1037/0022-3514.73.3.437 |
| ContentType | Journal Article |
| Copyright | 2011 Blackwell Publishing Ltd |
| Copyright_xml | – notice: 2011 Blackwell Publishing Ltd |
| DBID | BSCLL AAYXX CITATION OQ6 8BJ FQK JBE |
| DOI | 10.1111/j.1099-1123.2011.00439.x |
| DatabaseName | Istex CrossRef ECONIS International Bibliography of the Social Sciences (IBSS) International Bibliography of the Social Sciences International Bibliography of the Social Sciences |
| DatabaseTitle | CrossRef International Bibliography of the Social Sciences (IBSS) |
| DatabaseTitleList | CrossRef International Bibliography of the Social Sciences (IBSS) International Bibliography of the Social Sciences (IBSS) |
| DeliveryMethod | fulltext_linktorsrc |
| Discipline | Business |
| EISSN | 1099-1123 |
| EndPage | 34 |
| ExternalDocumentID | 2586559521 68879890X 10_1111_j_1099_1123_2011_00439_x IJA439 ark_67375_WNG_QZF947MZ_4 |
| Genre | article Feature |
| GroupedDBID | .3N .GA .Y3 05W 0R~ 10A 1OC 1XV 29J 31~ 33P 4.4 50Y 50Z 51W 51Y 52M 52O 52Q 52S 52T 52U 52W 5GY 5HH 5LA 5VS 66C 702 7PT 8-0 8-1 8-3 8-4 8-5 8UM 8VB 930 A04 AABNI AAESR AAHHS AAONW AAOUF AASGY AAXRX AAZKR ABCQN ABCUV ABEML ABIJN ABJNI ABPVW ABSOO ACAHQ ACBKW ACBWZ ACCFJ ACCZN ACGFO ACGFS ACPOU ACSCC ACXQS ADBBV ADEMA ADEOM ADIZJ ADKYN ADMGS ADXAS ADZMN ADZOD AEEZP AEGXH AEIGN AEIMD AEQDE AEUQT AEUYR AFBPY AFEBI AFFPM AFGKR AFKFF AFPWT AFZJQ AHBTC AIAGR AIFKG AIURR AIWBW AJBDE AKVCP ALAGY ALMA_UNASSIGNED_HOLDINGS ALUQN AMBMR AMYDB ASPBG ASTYK AVWKF AZBYB AZFZN AZVAB BAFTC BDRZF BFHJK BMXJE BNVMJ BQESF BROTX BRXPI BSCLL BY8 CAG COF CS3 D-C D-D DCZOG DPXWK DR2 DRFUL DRSSH EBO EBS EBU EJD F00 F01 FEDTE G-S G.N G50 GODZA HGLYW HVGLF HZI HZ~ IHE IX1 J0M K1G K48 KQQ LATKE LAW LC2 LC4 LEEKS LH4 LITHE LOXES LP6 LP7 LUTES LW6 LYRES MEWTI MK4 MRFUL MRSSH MSFUL MSSSH MXFUL MXSSH N04 N06 N9A NF~ O66 O9- OIG P2P P2W P2Y P4C PQQKQ Q.N Q11 QB0 QWB R.K ROL RWI RX1 SUPJJ TH9 V8K W8V W99 WBKPD WEBCB WIH WII WOHZO WQZ WRC WSUWO WXSBR XG1 XV2 ZL0 ZZTAW ~IA ~WP AAHQN AAMNL AANHP AAYCA ACRPL ACYXJ ADNMO AFWVQ AFYRF AHQJS ALVPJ AAYXX ABBNM AEYWJ AGHNM AGQPQ CITATION OQ6 8BJ AAMMB AEFGJ AGXDD AIDQK AIDYY FQK JBE |
| ID | FETCH-LOGICAL-c4659-917da295ddc4d2b7de88d20bc4193d4565677c3cccff6557120f8249dd5f699a3 |
| IEDL.DBID | DR2 |
| ISSN | 1090-6738 |
| IngestDate | Fri Jul 11 08:44:09 EDT 2025 Fri Jul 25 04:32:04 EDT 2025 Sat Mar 08 17:22:03 EST 2025 Tue Jul 01 02:25:00 EDT 2025 Thu Apr 24 22:51:39 EDT 2025 Wed Jan 22 16:25:54 EST 2025 Wed Oct 30 09:56:50 EDT 2024 |
| IsPeerReviewed | true |
| IsScholarly | true |
| Issue | 1 |
| Language | English |
| License | http://onlinelibrary.wiley.com/termsAndConditions#vor |
| LinkModel | DirectLink |
| MergedId | FETCHMERGED-LOGICAL-c4659-917da295ddc4d2b7de88d20bc4193d4565677c3cccff6557120f8249dd5f699a3 |
| Notes | ArticleID:IJA439 istex:91D79C01EF87EED57306FA3AA2809EC4A266550B ark:/67375/WNG-QZF947MZ-4 SourceType-Scholarly Journals-1 ObjectType-Feature-1 content type line 14 ObjectType-Article-2 content type line 23 |
| PQID | 921469741 |
| PQPubID | 51251 |
| PageCount | 16 |
| ParticipantIDs | proquest_miscellaneous_1022117150 proquest_journals_921469741 econis_primary_68879890X crossref_citationtrail_10_1111_j_1099_1123_2011_00439_x crossref_primary_10_1111_j_1099_1123_2011_00439_x wiley_primary_10_1111_j_1099_1123_2011_00439_x_IJA439 istex_primary_ark_67375_WNG_QZF947MZ_4 |
| ProviderPackageCode | CITATION AAYXX |
| PublicationCentury | 2000 |
| PublicationDate | March 2012 |
| PublicationDateYYYYMMDD | 2012-03-01 |
| PublicationDate_xml | – month: 03 year: 2012 text: March 2012 |
| PublicationDecade | 2010 |
| PublicationPlace | Oxford, UK |
| PublicationPlace_xml | – name: Oxford, UK – name: Oxford |
| PublicationTitle | International journal of auditing |
| PublicationYear | 2012 |
| Publisher | Blackwell Publishing Ltd Blackwell |
| Publisher_xml | – name: Blackwell Publishing Ltd – name: Blackwell |
| References | International Auditing and Assurance Standards Board (IAASB) (2002), The Determination and Communication of Levels of Assurance Other Than High. New York: IAASB, International Federation of Accountants. Available at http://www.ifac.org. Oxford Advanced Learner's Dictionary, 7th edn (2005), Oxford: Oxford University Press. Humphrey, C., Moizer, P. & Turley, S. (1993), 'The audit expectation gap in Britain: An empirical investigation', Accounting and Business Research, Vol. 23, pp. 395-411. Ashton, R. H. & Kramer, S. (1980), 'Students as surrogates in behavioral accounting research: Some evidence', Journal of Accounting Research, Vol. 18, No. 1, pp. 1-15. Gay, G., Schelluch, P. & Baines, A. (1998), 'Perceptions of messages conveyed by review and audit reports', Accounting, Auditing and Accountability Journal, Vol. 11, No. 4, pp. 472-94. Hasan, M., Roebuck, P. & Simnett, R. (2003), 'Effectively communicating moderate levels of assurance', Auditing: A Journal of Practice and Theory, Vol. 22, No. 2, pp. 171-88. Pany, K. & Smith, C. H. (1982), 'Auditor association with quarterly financial information: an empirical test', Journal of Accounting Research, Vol. 20, No. 1, pp. 472-81. Festinger, L. (1954), 'A theory of social comparison processes', Human Relations, Vol. 7, No. 2, pp. 117-40. Bartlett, R. W. (1991), 'Perceived levels of assurance of bankers and CPAs: A comparison', Advances in Accounting, Vol. 9, pp. 205-25. Nair, R. D. & Rittenberg, L. E. (1987), 'Messages perceived from audit, review, and compilation reports: extension to more diverse groups', Auditing: A Journal of Practice & Theory, Vol. 7, No. 1, pp. 15-38. International Auditing and Assurance Standards Board (IAASB) (2004), International Standard on Assurance Engagements 3000 (Revised): Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. New York: IAASB, International Federation of Accountants. Available at http://www.ifac.org. Einhorn, H. J. & Hogarth, R. M. (1981), 'Rationality and sanctity of competence', The Behavioral and Brain Sciences, Vol. 4, No. 3, pp. 334-5. Mussweiler, T. & Strack, F. (1999), 'Hypothesis-consistent testing and semantic priming in the anchoring paradigm: A selective accessibility model', Journal of Experimental Social Psychology, Vol. 35, No. 2, pp. 136-64. Bonner, S. E. & Lewis, B. L. (1990), 'Determinants of auditor expertise', Journal of Accounting Research, Vol. 28, Supplement, pp. 1-20. Kaplan, S. & Nieschwietz, R. (2003), 'An examination of the effects of WebTrust and company type on consumers' purchase intentions', International Journal of Auditing, Vol. 7, No. 2, pp. 155-68. Roebuck, P., Simnett, R. & Ho, H. L. (2000), 'Understanding assurance services reports: A user perspective', Accounting and Finance, Vol. 40, No. 3, pp. 211-32. Johnson, D. A. & Pany, K. (1984), 'Forecasts, auditor review and bank loan decisions', Journal of Accounting Research, Vol. 22, No. 2, pp. 731-43. Pillsbury, C. M. (1985), 'Limited assurance engagements', Auditing: A Journal of Practice & Theory, Vol. 4, No. 2, pp. 63-79. Kahneman, D. & Miller, D. T. (1986), 'Norm theory: comparing reality to its alternatives', Psychological Review, Vol. 93, No. 2, pp. 136-53. Strawser, J. R. (1991), 'The role of accountant reports in users' decision-making processes: A review of empirical research', Journal of Accounting Literature, Vol. 10, pp. 181-208. Church, B. K., Davis, S. M. & McCracken, S. A. (2008), 'The auditor's reporting model: A literature overview and research synthesis', Accounting Horizons, Vol. 22, No. 1, pp. 69-90. Elliot, W. B., Hodge, F. D., Kennedy, J. J. and Pronk, M. (2007), 'Are MBA students a good proxy for nonprofessional investors?' The Accounting Review, Vol. 82, No. 1, pp. 139-68. Kovar, S. E., Burke, K. G. & Kovar, B. R. (2000), 'Consumer responses to the CPA WebTrust assurance', Journal of Information Systems, Vol. 14, No. 1, pp. 17-35. Strack, F. & Mussweiler, T. (1997), 'Explaining the enigmatic anchoring effect: Mechanisms of selective accessibility', Journal of Personality and Social Psychology, Vol. 73, No. 3, pp. 437-46. Libby, R. (1979), 'Bankers' and auditors' perceptions of the message communicated by the audit report', Journal of Accounting Research, Vol. 17, No. 1, pp. 99-122. Chong, K. & Pflugrath, G. (2008), 'Do different audit report formats affect shareholders' and auditors' perceptions?' International Journal of Auditing, Vol. 12, No. 3, pp. 221-41. Mauldin, E. & Arunachalam, V. (2002), 'An experimental examination of alternative forms of web assurance for business-to-consumer e-commerce', Journal of Information Systems, Vol. 16, Supplement, pp. 33-54. Mong, S. & Roebuck, P. (2005), 'Effect of audit report disclosure on auditor litigation risk', Accounting and Finance, Vol. 45, No. 1, pp. 145-69. Libby, R. & Luft, J. (1993), 'Determinants of judgment performance in accounting settings: ability, knowledge, motivation, and environment', Accounting, Organizations, and Society, Vol. 18, No. 5, pp. 425-50. Hasan, M., Maijoor, S., Mock, T. J., Roebuck, P., Simnett, R. & Vanstraelen, A. (2005), 'The different types of assurance services and levels of assurance provided', International Journal of Auditing, Vol. 9, No. 2, pp. 91-102. Yardley, J. A. (1989), 'Lenders' and CPAs' perceptions of the assurance provided by prescribed procedures' Auditing: A Journal of Practice and Theory, Vol. 9, No. 1, pp. 41-56. Schelluch, P. & Gay, G. (2006), 'Assurance provided by auditors' reports on prospective financial information: Implications for the expectation gap', Accounting and Finance, Vol. 46, No. 4, pp. 653-76. Helson, H. (1964), Adaptation Level Theory: An Experimental and Systematic Approach to Behavior, New York: Harper. Houston, R. W. & Taylor, G. K. (1999), 'Consumer perceptions of CPA WebTrust assurances: Evidence of an expectation gap', International Journal of Auditing, Vol. 3, No. 2, pp. 89-105. International Auditing and Assurance Standards Board (IAASB) (2003), IAASB Main Agenda Page 2003.191. Agenda Item 6-A. New York: IAASB, International Federation of Accountants. Available at http://www.ifac.org. 1979; 17 2002; 16 1993; 23 1986; 93 1985; 4 1991; 10 1984; 22 1989; 9 1981; 4 1987; 7 2008; 12 1973 2005 1999; 3 2004 2003 2002 1991; 9 2005; 45 1997; 73 1993; 18 1980; 18 2000; 14 2006; 46 1990; 28 2005; 9 2003; 7 1982; 20 1999; 35 1964 2000; 40 1954; 7 2007; 82 1982 2008; 22 1998; 11 2003; 22 e_1_2_8_28_1 e_1_2_8_29_1 e_1_2_8_24_1 e_1_2_8_25_1 e_1_2_8_26_1 e_1_2_8_27_1 Houston R. W. (e_1_2_8_17_1) 1999; 3 Bartlett R. W. (e_1_2_8_4_1) 1991; 9 e_1_2_8_3_1 e_1_2_8_2_1 e_1_2_8_5_1 e_1_2_8_6_1 e_1_2_8_9_1 International Auditing and Assurance Standards Board (IAASB) (e_1_2_8_19_1) 2002 e_1_2_8_8_1 International Auditing and Assurance Standards Board (IAASB) (e_1_2_8_21_1) 2004 e_1_2_8_22_1 e_1_2_8_23_1 Nair R. D. (e_1_2_8_31_1) 1987; 7 e_1_2_8_18_1 e_1_2_8_13_1 (e_1_2_8_32_1) 2005 e_1_2_8_36_1 e_1_2_8_14_1 e_1_2_8_35_1 e_1_2_8_15_1 e_1_2_8_37_1 Helson H. (e_1_2_8_16_1) 1964 International Auditing and Assurance Standards Board (IAASB) (e_1_2_8_20_1) 2003 Pillsbury C. M. (e_1_2_8_34_1) 1985; 4 e_1_2_8_10_1 e_1_2_8_11_1 e_1_2_8_12_1 e_1_2_8_33_1 Chi M. T. H. (e_1_2_8_7_1) 1982 Yardley J. A. (e_1_2_8_39_1) 1989; 9 e_1_2_8_30_1 Strawser J. R. (e_1_2_8_38_1) 1991; 10 |
| References_xml | – reference: Mauldin, E. & Arunachalam, V. (2002), 'An experimental examination of alternative forms of web assurance for business-to-consumer e-commerce', Journal of Information Systems, Vol. 16, Supplement, pp. 33-54. – reference: Pany, K. & Smith, C. H. (1982), 'Auditor association with quarterly financial information: an empirical test', Journal of Accounting Research, Vol. 20, No. 1, pp. 472-81. – reference: Roebuck, P., Simnett, R. & Ho, H. L. (2000), 'Understanding assurance services reports: A user perspective', Accounting and Finance, Vol. 40, No. 3, pp. 211-32. – reference: Hasan, M., Roebuck, P. & Simnett, R. (2003), 'Effectively communicating moderate levels of assurance', Auditing: A Journal of Practice and Theory, Vol. 22, No. 2, pp. 171-88. – reference: Oxford Advanced Learner's Dictionary, 7th edn (2005), Oxford: Oxford University Press. – reference: International Auditing and Assurance Standards Board (IAASB) (2004), International Standard on Assurance Engagements 3000 (Revised): Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. New York: IAASB, International Federation of Accountants. Available at http://www.ifac.org. – reference: Schelluch, P. & Gay, G. (2006), 'Assurance provided by auditors' reports on prospective financial information: Implications for the expectation gap', Accounting and Finance, Vol. 46, No. 4, pp. 653-76. – reference: Libby, R. & Luft, J. (1993), 'Determinants of judgment performance in accounting settings: ability, knowledge, motivation, and environment', Accounting, Organizations, and Society, Vol. 18, No. 5, pp. 425-50. – reference: Elliot, W. B., Hodge, F. D., Kennedy, J. J. and Pronk, M. (2007), 'Are MBA students a good proxy for nonprofessional investors?' The Accounting Review, Vol. 82, No. 1, pp. 139-68. – reference: Gay, G., Schelluch, P. & Baines, A. (1998), 'Perceptions of messages conveyed by review and audit reports', Accounting, Auditing and Accountability Journal, Vol. 11, No. 4, pp. 472-94. – reference: Johnson, D. A. & Pany, K. (1984), 'Forecasts, auditor review and bank loan decisions', Journal of Accounting Research, Vol. 22, No. 2, pp. 731-43. – reference: Yardley, J. A. (1989), 'Lenders' and CPAs' perceptions of the assurance provided by prescribed procedures' Auditing: A Journal of Practice and Theory, Vol. 9, No. 1, pp. 41-56. – reference: International Auditing and Assurance Standards Board (IAASB) (2003), IAASB Main Agenda Page 2003.191. Agenda Item 6-A. New York: IAASB, International Federation of Accountants. Available at http://www.ifac.org. – reference: Strack, F. & Mussweiler, T. (1997), 'Explaining the enigmatic anchoring effect: Mechanisms of selective accessibility', Journal of Personality and Social Psychology, Vol. 73, No. 3, pp. 437-46. – reference: Bartlett, R. W. (1991), 'Perceived levels of assurance of bankers and CPAs: A comparison', Advances in Accounting, Vol. 9, pp. 205-25. – reference: Houston, R. W. & Taylor, G. K. (1999), 'Consumer perceptions of CPA WebTrust assurances: Evidence of an expectation gap', International Journal of Auditing, Vol. 3, No. 2, pp. 89-105. – reference: Kaplan, S. & Nieschwietz, R. (2003), 'An examination of the effects of WebTrust and company type on consumers' purchase intentions', International Journal of Auditing, Vol. 7, No. 2, pp. 155-68. – reference: Libby, R. (1979), 'Bankers' and auditors' perceptions of the message communicated by the audit report', Journal of Accounting Research, Vol. 17, No. 1, pp. 99-122. – reference: Church, B. K., Davis, S. M. & McCracken, S. A. (2008), 'The auditor's reporting model: A literature overview and research synthesis', Accounting Horizons, Vol. 22, No. 1, pp. 69-90. – reference: International Auditing and Assurance Standards Board (IAASB) (2002), The Determination and Communication of Levels of Assurance Other Than High. New York: IAASB, International Federation of Accountants. Available at http://www.ifac.org. – reference: Strawser, J. R. (1991), 'The role of accountant reports in users' decision-making processes: A review of empirical research', Journal of Accounting Literature, Vol. 10, pp. 181-208. – reference: Festinger, L. (1954), 'A theory of social comparison processes', Human Relations, Vol. 7, No. 2, pp. 117-40. – reference: Chong, K. & Pflugrath, G. (2008), 'Do different audit report formats affect shareholders' and auditors' perceptions?' International Journal of Auditing, Vol. 12, No. 3, pp. 221-41. – reference: Kovar, S. E., Burke, K. G. & Kovar, B. R. (2000), 'Consumer responses to the CPA WebTrust assurance', Journal of Information Systems, Vol. 14, No. 1, pp. 17-35. – reference: Ashton, R. H. & Kramer, S. (1980), 'Students as surrogates in behavioral accounting research: Some evidence', Journal of Accounting Research, Vol. 18, No. 1, pp. 1-15. – reference: Humphrey, C., Moizer, P. & Turley, S. (1993), 'The audit expectation gap in Britain: An empirical investigation', Accounting and Business Research, Vol. 23, pp. 395-411. – reference: Kahneman, D. & Miller, D. T. (1986), 'Norm theory: comparing reality to its alternatives', Psychological Review, Vol. 93, No. 2, pp. 136-53. – reference: Pillsbury, C. M. (1985), 'Limited assurance engagements', Auditing: A Journal of Practice & Theory, Vol. 4, No. 2, pp. 63-79. – reference: Nair, R. D. & Rittenberg, L. E. (1987), 'Messages perceived from audit, review, and compilation reports: extension to more diverse groups', Auditing: A Journal of Practice & Theory, Vol. 7, No. 1, pp. 15-38. – reference: Mussweiler, T. & Strack, F. (1999), 'Hypothesis-consistent testing and semantic priming in the anchoring paradigm: A selective accessibility model', Journal of Experimental Social Psychology, Vol. 35, No. 2, pp. 136-64. – reference: Hasan, M., Maijoor, S., Mock, T. J., Roebuck, P., Simnett, R. & Vanstraelen, A. (2005), 'The different types of assurance services and levels of assurance provided', International Journal of Auditing, Vol. 9, No. 2, pp. 91-102. – reference: Helson, H. (1964), Adaptation Level Theory: An Experimental and Systematic Approach to Behavior, New York: Harper. – reference: Mong, S. & Roebuck, P. (2005), 'Effect of audit report disclosure on auditor litigation risk', Accounting and Finance, Vol. 45, No. 1, pp. 145-69. – reference: Einhorn, H. J. & Hogarth, R. M. (1981), 'Rationality and sanctity of competence', The Behavioral and Brain Sciences, Vol. 4, No. 3, pp. 334-5. – reference: Bonner, S. E. & Lewis, B. L. (1990), 'Determinants of auditor expertise', Journal of Accounting Research, Vol. 28, Supplement, pp. 1-20. – volume: 3 start-page: 89 issue: 2 year: 1999 end-page: 105 article-title: ‘Consumer perceptions of CPA WebTrust assurances: Evidence of an expectation gap’ publication-title: International Journal of Auditing – volume: 18 start-page: 1 issue: 1 year: 1980 end-page: 15 article-title: ‘Students as surrogates in behavioral accounting research: Some evidence’ publication-title: Journal of Accounting Research – volume: 22 start-page: 171 issue: 2 year: 2003 end-page: 88 article-title: ‘Effectively communicating moderate levels of assurance’ publication-title: Auditing: A Journal of Practice and Theory – volume: 17 start-page: 99 issue: 1 year: 1979 end-page: 122 article-title: ‘Bankers' and auditors' perceptions of the message communicated by the audit report’ publication-title: Journal of Accounting Research – volume: 11 start-page: 472 issue: 4 year: 1998 end-page: 94 article-title: ‘Perceptions of messages conveyed by review and audit reports’ publication-title: Accounting, Auditing and Accountability Journal – year: 1964 – volume: 22 start-page: 731 issue: 2 year: 1984 end-page: 43 article-title: ‘Forecasts, auditor review and bank loan decisions’ publication-title: Journal of Accounting Research – volume: 7 start-page: 117 issue: 2 year: 1954 end-page: 40 article-title: ‘A theory of social comparison processes’ publication-title: Human Relations – year: 2005 – volume: 35 start-page: 136 issue: 2 year: 1999 end-page: 64 article-title: ‘Hypothesis‐consistent testing and semantic priming in the anchoring paradigm: A selective accessibility model’ publication-title: Journal of Experimental Social Psychology – volume: 40 start-page: 211 issue: 3 year: 2000 end-page: 32 article-title: ‘Understanding assurance services reports: A user perspective’ publication-title: Accounting and Finance – volume: 73 start-page: 437 issue: 3 year: 1997 end-page: 46 article-title: ‘Explaining the enigmatic anchoring effect: Mechanisms of selective accessibility’ publication-title: Journal of Personality and Social Psychology – year: 2003 – volume: 14 start-page: 17 issue: 1 year: 2000 end-page: 35 article-title: ‘Consumer responses to the CPA WebTrust assurance’ publication-title: Journal of Information Systems – year: 1973 – volume: 93 start-page: 136 issue: 2 year: 1986 end-page: 53 article-title: ‘Norm theory: comparing reality to its alternatives’ publication-title: Psychological Review – volume: 9 start-page: 41 issue: 1 year: 1989 end-page: 56 article-title: ‘Lenders' and CPAs' perceptions of the assurance provided by prescribed procedures’ publication-title: Auditing: A Journal of Practice and Theory – volume: 9 start-page: 91 issue: 2 year: 2005 end-page: 102 article-title: ‘The different types of assurance services and levels of assurance provided’ publication-title: International Journal of Auditing – volume: 82 start-page: 139 issue: 1 year: 2007 end-page: 68 article-title: ‘Are MBA students a good proxy for nonprofessional investors?’ publication-title: The Accounting Review – volume: 46 start-page: 653 issue: 4 year: 2006 end-page: 76 article-title: ‘Assurance provided by auditors' reports on prospective financial information: Implications for the expectation gap’ publication-title: Accounting and Finance – volume: 12 start-page: 221 issue: 3 year: 2008 end-page: 41 article-title: ‘Do different audit report formats affect shareholders' and auditors' perceptions?’ publication-title: International Journal of Auditing – volume: 28 start-page: 1 year: 1990 end-page: 20 article-title: ‘Determinants of auditor expertise’ publication-title: Journal of Accounting Research – volume: 45 start-page: 145 issue: 1 year: 2005 end-page: 69 article-title: ‘Effect of audit report disclosure on auditor litigation risk’ publication-title: Accounting and Finance – year: 1982 – volume: 18 start-page: 425 issue: 5 year: 1993 end-page: 50 article-title: ‘Determinants of judgment performance in accounting settings: ability, knowledge, motivation, and environment’ publication-title: Accounting, Organizations, and Society – volume: 4 start-page: 334 issue: 3 year: 1981 end-page: 5 article-title: ‘Rationality and sanctity of competence’ publication-title: The Behavioral and Brain Sciences – volume: 9 start-page: 205 year: 1991 end-page: 25 article-title: ‘Perceived levels of assurance of bankers and CPAs: A comparison’ publication-title: Advances in Accounting – volume: 4 start-page: 63 issue: 2 year: 1985 end-page: 79 article-title: ‘Limited assurance engagements’ publication-title: Auditing: A Journal of Practice & Theory – year: 2002 – volume: 20 start-page: 472 issue: 1 year: 1982 end-page: 81 article-title: ‘Auditor association with quarterly financial information: an empirical test’ publication-title: Journal of Accounting Research – year: 2004 – volume: 10 start-page: 181 year: 1991 end-page: 208 article-title: ‘The role of accountant reports in users' decision‐making processes: A review of empirical research’ publication-title: Journal of Accounting Literature – volume: 16 start-page: 33 year: 2002 end-page: 54 article-title: ‘An experimental examination of alternative forms of web assurance for business‐to‐consumer e‐commerce’ publication-title: Journal of Information Systems – volume: 23 start-page: 395 year: 1993 end-page: 411 article-title: ‘The audit expectation gap in Britain: An empirical investigation’ publication-title: Accounting and Business Research – volume: 22 start-page: 69 issue: 1 year: 2008 end-page: 90 article-title: ‘The auditor's reporting model: A literature overview and research synthesis’ publication-title: Accounting Horizons – volume: 7 start-page: 155 issue: 2 year: 2003 end-page: 68 article-title: ‘An examination of the effects of WebTrust and company type on consumers' purchase intentions’ publication-title: International Journal of Auditing – volume: 7 start-page: 15 issue: 1 year: 1987 end-page: 38 article-title: ‘Messages perceived from audit, review, and compilation reports: extension to more diverse groups’ publication-title: Auditing: A Journal of Practice & Theory – volume-title: Adaptation Level Theory: An Experimental and Systematic Approach to Behavior year: 1964 ident: e_1_2_8_16_1 – ident: e_1_2_8_14_1 doi: 10.2308/aud.2003.22.2.171 – ident: e_1_2_8_23_1 doi: 10.1037/0033-295X.93.2.136 – ident: e_1_2_8_28_1 doi: 10.2308/jis.2002.16.s-1.33 – volume-title: IAASB Main Agenda Page 2003.191. Agenda Item 6‐A year: 2003 ident: e_1_2_8_20_1 – volume: 9 start-page: 41 issue: 1 year: 1989 ident: e_1_2_8_39_1 article-title: ‘Lenders' and CPAs' perceptions of the assurance provided by prescribed procedures’ publication-title: Auditing: A Journal of Practice and Theory – ident: e_1_2_8_29_1 doi: 10.1111/j.1467-629x.2004.00124.x – ident: e_1_2_8_30_1 doi: 10.1006/jesp.1998.1364 – volume-title: Oxford Advanced Learner's Dictionary year: 2005 ident: e_1_2_8_32_1 – ident: e_1_2_8_35_1 doi: 10.1111/1467-629X.00045 – volume: 4 start-page: 63 issue: 2 year: 1985 ident: e_1_2_8_34_1 article-title: ‘Limited assurance engagements’ publication-title: Auditing: A Journal of Practice & Theory – ident: e_1_2_8_22_1 doi: 10.2307/2490674 – volume-title: International Standard on Assurance Engagements 3000 (Revised): Assurance Engagements Other Than Audits or Reviews of Historical Financial Information year: 2004 ident: e_1_2_8_21_1 – ident: e_1_2_8_12_1 doi: 10.1177/001872675400700202 – ident: e_1_2_8_2_1 – ident: e_1_2_8_15_1 doi: 10.1111/j.1099-1123.2005.00262.x – volume: 7 start-page: 15 issue: 1 year: 1987 ident: e_1_2_8_31_1 article-title: ‘Messages perceived from audit, review, and compilation reports: extension to more diverse groups’ publication-title: Auditing: A Journal of Practice & Theory – volume-title: The Determination and Communication of Levels of Assurance Other Than High year: 2002 ident: e_1_2_8_19_1 – ident: e_1_2_8_13_1 doi: 10.1108/09513579810231493 – ident: e_1_2_8_5_1 doi: 10.2307/2491243 – volume-title: Advances in the Psychology of Human Intelligence year: 1982 ident: e_1_2_8_7_1 – ident: e_1_2_8_33_1 doi: 10.2307/2490754 – ident: e_1_2_8_18_1 doi: 10.1080/00014788.1993.9729907 – ident: e_1_2_8_9_1 doi: 10.2308/acch.2008.22.1.69 – ident: e_1_2_8_36_1 doi: 10.1111/j.1467-629X.2006.00187.x – ident: e_1_2_8_11_1 doi: 10.2308/accr.2007.82.1.139 – ident: e_1_2_8_3_1 doi: 10.2307/2490389 – ident: e_1_2_8_25_1 doi: 10.2308/jis.2000.14.1.17 – ident: e_1_2_8_8_1 doi: 10.1111/j.1099-1123.2008.00381.x – volume: 10 start-page: 181 year: 1991 ident: e_1_2_8_38_1 article-title: ‘The role of accountant reports in users' decision‐making processes: A review of empirical research’ publication-title: Journal of Accounting Literature – ident: e_1_2_8_24_1 doi: 10.1111/1099-1123.00066 – ident: e_1_2_8_26_1 doi: 10.2307/2490308 – volume: 9 start-page: 205 year: 1991 ident: e_1_2_8_4_1 article-title: ‘Perceived levels of assurance of bankers and CPAs: A comparison’ publication-title: Advances in Accounting – ident: e_1_2_8_10_1 doi: 10.1017/S0140525X00009134 – volume: 3 start-page: 89 issue: 2 year: 1999 ident: e_1_2_8_17_1 article-title: ‘Consumer perceptions of CPA WebTrust assurances: Evidence of an expectation gap’ publication-title: International Journal of Auditing doi: 10.1002/(SICI)1099-1123(199907)3:2<89::AID-IJA44>3.3.CO;2-X – ident: e_1_2_8_6_1 doi: 10.1016/B978-0-12-170150-5.50011-1 – ident: e_1_2_8_27_1 doi: 10.1016/0361-3682(93)90040-D – ident: e_1_2_8_37_1 doi: 10.1037/0022-3514.73.3.437 |
| SSID | ssj0009914 |
| Score | 1.9468576 |
| Snippet | We investigate in an experiment the effects of including statements contrasting the amount of assurance evidence collected and the relative level of assurance... |
| SourceID | proquest econis crossref wiley istex |
| SourceType | Aggregation Database Index Database Enrichment Source Publisher |
| StartPage | 19 |
| SubjectTerms | Accounting Accounting methods Analysis Assurance Assurance services audit expectation gap audit report Auditing auditing standards Contrasting statements education/training Experiments Financial analysis Financial reporting regulation Studies |
| Title | Do Contrasting Statements Improve Users' Understanding of Different Assurance Levels Conveyed in Assurance Reports? |
| URI | https://api.istex.fr/ark:/67375/WNG-QZF947MZ-4/fulltext.pdf https://onlinelibrary.wiley.com/doi/abs/10.1111%2Fj.1099-1123.2011.00439.x http://www.econis.eu/PPNSET?PPN=68879890X https://www.proquest.com/docview/921469741 https://www.proquest.com/docview/1022117150 |
| Volume | 16 |
| hasFullText | 1 |
| inHoldings | 1 |
| isFullTextHit | |
| isPrint | |
| link | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwrV1Li9RAEG5kEfHiWzauSguipxny6Ef6JIvjuC66oDg47KXpJywjGZnMyOqvt6qTiTPiYRFvIU2HpFJd-arz1VeEPI9cRFaHOAqiggRFOgtxUFUjK6QPMTcR4jKyLc7EyYydzvm85z9hLUynDzFsuOHKSPEaF7ix7f4iR3VJwAtVr8SJVZ5jxJNFJVBGf_Lpt5IUwKD0gzlXie1e75N6_nqhvS_VdUxPL1qAsGj9yz08uotq02dpepsstg_UsVEW483ajt3PP7Qe_88T3yG3evRKjzt3u0uuheYeubElz98n7WRJUe9qZVqkU9MEZVMRHe12LwKdYXnnSzrbLaqhy0gnfaeWNQWP2WC7j0DfI6OpxSt-Dz-CpxfNzmCXOrSvHpDZ9M3n1yejvq3DyDHBFYRX6U2puPeO-dKCT9S1L3PrGIBJnxCmlK5yzsUoOJdFmccaskTveRRKmeohOWiWTTgk1HEmrSlq4YNApTVTeOuE98w6iPLSZERuX6F2veY5tt74qndyH7CpRptqtKlONtWXGSmGmd863Y8rzDnsvGSYISCEq1rl84y8SH4zjJjVAil1kusvZ2_1x_OpYvLDuWYZOdo6lu6jSasVdl-HxK_IyLNhFMIA_tsxTVhuWo2Je1FIgPcZ4cmJrnzb-t3pMRw8-sd5R-QmnC07Xt5jcrBebcITAGpr-zQtwV8QvS3a |
| linkProvider | Wiley-Blackwell |
| linkToHtml | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwrV1Lb9NAEB6hgoBLeVZ1y2OREJwS-bnrPaGKENKSRgI1IuplZe9Dqlo5KE5Q4dczs3ZMgjhUiJul9Vr2eHb8zfqbbwBeu4y7NLeuZ3mCCYrQJcZBmfRKLox1YeEwLhPbYsJH0_Rkls3adkBUC9PoQ3QbbrQyfLymBU4b0turnOQlETAkrRQnlXn2EVDeThF3UCY2-PJbSwqBkP_FHErPd8-3aT1_vdLWt-oOJagXNYJYsv_1FiLdxLX-wzR8AFfrR2r4KJf91bLs659_qD3-p2d-CLstgGVHjcc9glu2egx31_z5J1AP5owkrxZFTYxq5tGsr6NjzQaGZVOq8HzLppt1NWzu2KBt1rJk6DQr6vhh2ZhITTVd8bv9YQ27qDYGm-yhfvcUpsMPZ-9HvbazQ0_jq5EYYYUpYpkZo1MTl-gWeW7isNQp4knjQaYQOtFaO8ezTERx6HJMFI3JHJeySPZgp5pXdh-YzlJRFlHOjeUktlZEptTcmLTUGOhFEYBYv0OlW9lz6r5xpTbSH7SpIpsqsqnyNlXXAUTdzG-N9McN5uw3btLN4BjFZS7DWQBvvON0I8Xiklh1IlNfJx_V5_OhTMXpuUoDOFx7lmoDSq0kNWDH3C8K4FU3ipGAfu8UlZ2vakW5exQJRPgBZN6Lbnzb6vjkCA8O_nHeS7g3Ojsdq_Hx5NMh3Mcz4oam9wx2louVfY64bVm-8OvxF_4IMfk |
| linkToPdf | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwrV1Lb9NAEF6hgiouUF6qKYVFQnBK5Mc-vCdUNYS2lAgQEVEvK3sfUhXkVHGC2v76zqwdkyAOFeJmab2WPZ4df7P-5htC3nguPMud7zmRQYIiTQlxUGW9UkjrfFx4iMvIthiJozE7mfBJy3_CWphGH6LbcMOVEeI1LvAL6zcXOapLAl7IWiVOrPLsA568ywQACwRI335LSQEOCn-YYxXo7vkmq-evV9r4VN3D_PS8BgyL5r_cAKTrsDZ8l4YPyXT1RA0dZdpfLsq-uf5D7PH_PPIOedDCV3rQ-NsjcsdVj8n2ij3_hNSDGUXBq3lRI5-aBiwbquhos33h6BjrO9_R8XpVDZ15OmhbtSwouMwS-304eoqUphqv-MtdOUvPq7XBJneo3z8l4-GH74dHvbavQ88wwRXEV2mLVHFrDbNpCU6R5zaNS8MATdoAMaU0mTHGe8G5TNLY55AmWsu9UKrInpGtala5XUINZ7IsklxYJ1BqrUhsaYS1rDQQ5mUREbl6hdq0oufYe-OnXkt-wKYabarRpjrYVF9GJOlmXjTCH7eYs9t4STdDQAxXuYonEXkb_KYbKeZT5NRJrn-MPuqvZ0PF5OczzSKyt3Is3YaTWitsvw6ZXxKR190oxAH8uVNUbrasNWbuSSIB30eEBye69W3r45MDOHj-j_Neke0vg6E-PR592iP34YS04ei9IFuL-dLtA2hblC_DarwBKoQwqA |
| openUrl | ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Do+contrasting+statements+improve+users%27+understanding+of+different+assurance+levels+conveyed+in+assurance+reports%3F&rft.jtitle=International+journal+of+auditing&rft.au=Low%2C+Kin-yew&rft.au=Boo%2C+El%27fred&rft.date=2012-03-01&rft.pub=Blackwell&rft.issn=1090-6738&rft.volume=16&rft.issue=1&rft.spage=19&rft.epage=34&rft_id=info:doi/10.1111%2Fj.1099-1123.2011.00439.x&rft.externalDocID=68879890X |
| thumbnail_l | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/lc.gif&issn=1090-6738&client=summon |
| thumbnail_m | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/mc.gif&issn=1090-6738&client=summon |
| thumbnail_s | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/sc.gif&issn=1090-6738&client=summon |