The Effects of Audit Reports on Chartered Financial Analysts' Perceptions of the Source of Financial-Statement and Audit-Report Messages.
研究四种审计报告如何影响特许金融分析师对财务报表和审计报告信息来源的认知，发现审计师被认为比许多人意识到的更深度参与财务报表信息的传递，并产生一些意想不到的可信度效应。
Abstract ABSTRACT: The paper reports the results of a study of the information that four types of audit reports convey to Chartered Financial Analysts about the sources of both financial-statement and audit-report messages. Four hypotheses are tested, two of which concern the perceived identity of the source of specific financial-statement messages. Two others concern the effect of the audit reports on analysts' perceptions of the credibility of the source of financial-statement messages and of the auditor. The study indicates that auditors are perceived to be much more involved in the communication of financial-statement messages than many people realize. This perceived involvement and the information that audit reports convey about the auditor's credibility combine to produce some unsuspected credibility effects.