BEHAVIORAL IMPLICATIONS OF ALTERNATIVE GOING CONCERN REPORTING FORMATS

Chantal Viger; Asokan Anandarajan; Anthony P. Curatola; Walid Ben-Amar

doi:10.1016/S1475-1488(04)07003-6

BEHAVIORAL IMPLICATIONS OF ALTERNATIVE GOING CONCERN REPORTING FORMATS

Chantal Viger, Asokan Anandarajan, Anthony P. Curatola, Walid Ben-Amar

MT School of Management

Research output: Chapter in Book/Report/Conference proceeding › Chapter

3 Scopus citations

Abstract

The generally accepted method of presentation with respect to going-concern reporting in a global context is to modify the auditor's report with an explanatory paragraph in addition to having a separate note to the financial statements. In Canada, however, the auditor's report is clean, and the going concern uncertainty is restricted to the endnotes. This research, using Canadian students as subjects and conducted as a between-subjects experiment, examines unsophisticated investor's behavior to the signal conveyed by different reporting formats by auditors (U.S. versus Canadian). The results indicate that the form of the auditor's report does significantly influence subjects' decisions to invest and their perception of risk.

Original language	English (US)
Title of host publication	Advances in Accounting Behavioral Research
Publisher	JAI Press
Pages	53-73
Number of pages	21
ISBN (Print)	0762311177, 9780762311170
DOIs	https://doi.org/10.1016/S1475-1488(04)07003-6
State	Published - 2004

Publication series

Name	Advances in Accounting Behavioral Research
Volume	7
ISSN (Print)	1475-1488

All Science Journal Classification (ASJC) codes

Accounting
Management Science and Operations Research

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10.1016/S1475-1488(04)07003-6

Cite this

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abstract = "The generally accepted method of presentation with respect to going-concern reporting in a global context is to modify the auditor's report with an explanatory paragraph in addition to having a separate note to the financial statements. In Canada, however, the auditor's report is clean, and the going concern uncertainty is restricted to the endnotes. This research, using Canadian students as subjects and conducted as a between-subjects experiment, examines unsophisticated investor's behavior to the signal conveyed by different reporting formats by auditors (U.S. versus Canadian). The results indicate that the form of the auditor's report does significantly influence subjects' decisions to invest and their perception of risk.",

author = "Chantal Viger and Asokan Anandarajan and Curatola, {Anthony P.} and Walid Ben-Amar",

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AU - Curatola, Anthony P.

AU - Ben-Amar, Walid

PY - 2004

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AB - The generally accepted method of presentation with respect to going-concern reporting in a global context is to modify the auditor's report with an explanatory paragraph in addition to having a separate note to the financial statements. In Canada, however, the auditor's report is clean, and the going concern uncertainty is restricted to the endnotes. This research, using Canadian students as subjects and conducted as a between-subjects experiment, examines unsophisticated investor's behavior to the signal conveyed by different reporting formats by auditors (U.S. versus Canadian). The results indicate that the form of the auditor's report does significantly influence subjects' decisions to invest and their perception of risk.

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BEHAVIORAL IMPLICATIONS OF ALTERNATIVE GOING CONCERN REPORTING FORMATS

Abstract

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