Information content and recency effect of the audit report in loan rating decisions
We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where the sign of the audit report is mixed with other annual financial information in a series of sequential evidence. The results of an experimental design...
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| Published in | Accounting and finance (Parkville) Vol. 47; no. 2; pp. 285 - 304 |
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| Main Authors | , , |
| Format | Journal Article |
| Language | English |
| Published |
Melbourne, Australia
Blackwell Publishing Asia
01.06.2007
Accounting and Finance Association of Australia and New Zealand Blackwell Publishing Ltd |
| Series | Accounting and Finance |
| Subjects | |
| Online Access | Get full text |
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| Abstract | We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where the sign of the audit report is mixed with other annual financial information in a series of sequential evidence. The results of an experimental design, using 106 loan officers from international financial institutions, support the hypothesis that the qualified audit report appears to be an independent and useful piece of evidence when it is contrary to favourable financial expectations. Our findings also support that the ‘recency effect’ might influence international commercial loan officers’ perception of the qualified audit report. |
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| AbstractList | We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where the sign of the audit report is mixed with other annual financial information in a series of sequential evidence. The results of an experimental design, using 106 loan officers from international financial institutions, support the hypothesis that the qualified audit report appears to be an independent and useful piece of evidence when it is contrary to favourable financial expectations. Our findings also support that the ‘recency effect’ might influence international commercial loan officers’ perception of the qualified audit report. We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where the sign of the audit report is mixed with other annual financial information in a series of sequential evidence. The results of an experimental design, using 106 loan officers from international financial institutions, support the hypothesis that the qualified audit report appears to be an independent and useful piece of evidence when it is contrary to favourable financial expectations. Our findings also support that the 'recency effect' might influence international commercial loan officers' perception of the qualified audit report. Copyright (c) The AuthorsJournal compilation (c) 2007 AFAANZ. Abstract We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where the sign of the audit report is mixed with other annual financial information in a series of sequential evidence. The results of an experimental design, using 106 loan officers from international financial institutions, support the hypothesis that the qualified audit report appears to be an independent and useful piece of evidence when it is contrary to favourable financial expectations. Our findings also support that the ‘recency effect’ might influence international commercial loan officers’ perception of the qualified audit report. We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where the sign of the audit report is mixed with other annual financial information in a series of sequential evidence. The results of an experimental design, using 106 loan officers from international financial institutions, support the hypothesis that the qualified audit report appears to be an independent and useful piece of evidence when it is contrary to favourable financial expectations. Our findings also support that the 'recency effect' might influence international commercial loan officers' perception of the qualified audit report. [PUBLICATION ABSTRACT] |
| Author | Guiral-Contreras, Andrés Rodgers, Waymond Gonzalo-Angulo, Jose A. |
| Author_xml | – sequence: 1 givenname: Andrés surname: Guiral-Contreras fullname: Guiral-Contreras, Andrés organization: A. Gary Anderson Graduate School of Management, University of California, Riverside, 92521, USA – sequence: 2 givenname: Jose A. surname: Gonzalo-Angulo fullname: Gonzalo-Angulo, Jose A. organization: Facultad de Ciencias Económicas y Empresariales, University of Alcalá, Madrid, 28802, Spain – sequence: 3 givenname: Waymond surname: Rodgers fullname: Rodgers, Waymond organization: A. Gary Anderson Graduate School of Management, University of California, Riverside, 92521, USA |
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| Cites_doi | 10.2308/aud.2000.19.2.67 10.1111/1467-6303.00021 10.1080/0963818042000216848 10.2308/acch.2001.15.4.345 10.1016/j.accfor.2005.03.007 10.1016/S0882-6110(01)18007-7 10.1111/j.1467-629X.1990.tb00241.x 10.2307/2490703 10.1016/0361-3682(96)00004-9 10.2307/2491140 10.2307/2490714 10.1016/S1061-9518(03)00005-3 10.1080/00014788.1977.9728713 10.1080/00014788.1983.9729182 10.2308/accr.2005.80.1.289 10.2307/2490608 10.1111/j.1467-629x.2003.00091.x 10.1111/j.1467-629X.1988.tb00142.x 10.1111/1467-629X.00042 10.1016/0010-0285(92)90002-J |
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| Notes | istex:9DA5E9C4052F07A2DE45A1F8428B974F61D9AD82 ark:/67375/WNG-C823W3MJ-K ArticleID:ACFI208 10.1111/j.1467‐629x.2006.00208.x We appreciate helpful comments and suggestions by our discussant W. Robert Knechel and the workshop participants at the EARNet Auditing Symposium in Manchester 2003. We also thank Bryan Church, Richard Tubbs, Emiliano Ruiz‐Barbadillo and two anonymous reviewers for their helpful comments. Financial support for this research was provided by the Ministry of Education and Culture of Spain (research projects SEJ2004–00791ECON, SEJ 2006–14021 and postdoctoral grant EX2004‐0294). doi |
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| Snippet | We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where the sign... Abstract We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where... |
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| SubjectTerms | Audit report Audit report information content Auditors reports Audits Commercial loan officers Decision making models Experiments G21 Information International finance Loan officers M42 Recency effect |
| Title | Information content and recency effect of the audit report in loan rating decisions |
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