mirage

Do contrasting statements improve users’ understanding of different assurance levels conveyed in assurance reports?

DSpace/Manakin Repository

 

Search DR-NTU


Advanced Search Subject Search

Browse

My Account

Do contrasting statements improve users’ understanding of different assurance levels conveyed in assurance reports?

Show simple item record

dc.contributor.author Low, Kin-Yew.
dc.contributor.author Boo, El'fred.
dc.date.accessioned 2012-05-03T08:28:38Z
dc.date.available 2012-05-03T08:28:38Z
dc.date.copyright 2011
dc.date.issued 2012-05-03
dc.identifier.citation Low, K. Y., & Boo, E. (2011). Do Contrasting Statements Improve Users’ Understanding of Different Assurance Levels Conveyed in Assurance Reports?. International Journal of Auditing, 16(1), 19-34.
dc.identifier.uri http://hdl.handle.net/10220/7811
dc.description.abstract We investigate in an experiment the effects of including statements contrasting the amount of assurance evidence collected and the relative level of assurance provided (‘contrasting statements’) on users' assurance assessment. We manipulated between subjects the type of assurance reports (limited versus reasonable assurance) and the presence of contrasting statements in the assurance report (with versus without). We also measured the participants' assurance knowledge (less versus more informed). We find that, under the current reporting regime which requires the inclusion of contrasting statements only in limited assurance reports, only more informed users can differentiate the extent of assurance conveyed in limited versus reasonable assurance reports. Extending the requirement of contrasting statements to reasonable assurance reports enables both less and more informed users to make stronger discerning assurance assessments between limited and reasonable assurance reports. We also find that users cannot distinguish between limited and reasonable assurance reports without contrasting statements. Overall results suggest that contrasting statements improve users' understanding of the different assurance levels conveyed in limited and reasonable assurance reports.
dc.format.extent 18 p.
dc.language.iso en
dc.relation.ispartofseries International journal of auditing
dc.rights © 2011 Blackwell Publishing Ltd.
dc.subject DRNTU::Business::Auditing.
dc.title Do contrasting statements improve users’ understanding of different assurance levels conveyed in assurance reports?
dc.type Journal Article
dc.contributor.school College of Business (Nanyang Business School)
dc.identifier.doi http://dx.doi.org/10.1111/j.1099-1123.2011.00439.x

Files in this item

Files Size Format View

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

Statistics

Total views

All Items Views
Do contrasting statements improve users’ understanding of different assurance levels conveyed in assurance reports? 308

Total downloads

All Bitstreams Views
ija_439 (Proof read).pdf 8

Top country downloads

Country Code Views
Singapore 7

Top city downloads

city Views
Singapore 7