Article1979

The Impact of Uncertainty Reporting on the Loan Decision

105 citations0/0 files storedJournal of Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

Robert Libby, The Impact of Uncertainty Reporting on the Loan Decision, Journal of Accounting Research, Vol. 17, Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program (1979), pp. 35-57

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References

1962Statistical principles in experimental design.1975Judgment under Uncertainty: Heuristics and Biases 1962On the social psychology of the psychological experiment: With particular reference to demand characteristics and their implications.1976Within-subjects designs: To use or not to use?20141. Decision Theory and Human Behavior 1977Human information processing research in accounting: The state of the art 1974An Experimental Study of Internal Control Judgements 1979Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report

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2003The usefulness of the audit report in investment and financing decisions 1989The use of accounting information in bank lending decisions 2008The effect of auditors’ internal control opinions on loan decisions 2010Bank capital regulation and credit supply 1997The effect of ambiguity on loss contingency reporting judgments 2005Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective

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