Bank Loan Officers' Reactions to Audit Reports Issued to Entities with Litigation and Going Concern Uncertainties.
通过实验研究银行贷款员对附有无法表示意见审计报告的财务报表的反应，发现对于诉讼不确定性，无法表示意见会降低贷款意愿、偿债能力评估、盈利改善可能性并提高利差；对持续经营不确定性，仅前两项有显著差异。
Abstract This study examines whether bank loan officers differ in their reactions to financial statements when they are accompanied with a disclaimer of opinion rather than an unqualified report with an explanatory paragraph. Using between-subjects experiments, the study investigates loan officers' reactions to entities involved with either litigation or going concern uncertainties. Results for litigation uncertainties show that a disclaimer (1) reduces the loan officers' willingness to grant a line of credit, (2) decreases loan officers' assessment of the entity's ability to service their debt, (3) reduces the assessed likelihood that the entity can improve its profitability, and (4) increases the point spread that would be charged if the entity was granted a loan. The results for going concern uncertainties show significant differences for only the first two of the above types of loan officer reactions.