Type of CPA Firm Association with Financial Statements and Commercial Lending Judgments  

作　　者：Arnold Schneider 

机构地区：[1]Georgia Institute of Technology,Atlanta,USA

出　　处：《Journal of Modern Accounting and Auditing》2020年第11期514-521,共8页现代会计与审计（英文版）

摘　　要：This study examines whether the level of Certified Public Accounting(CPA)firm assurance associated with financial statements affects commercial lending decisions.A between-subjects behavioral experiment is used with three conditions involving different levels of CPA firm assurance—compilations,reviews,and audits.Findings indicate that neither the lenders’risk assessments of loan applicants nor their elicited probabilities of granting credit differed among the three levels of CPA firm assurance.

关 键 词：commercial lending compilations REVIEWS audits 

分 类 号：F23[经济管理—会计学]