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| Author: | Lyon, R. Innes, J. |
| Title: | A simulated lending decision with external management audit reports |
| Journal: | Accounting, Auditing and Accountability Journal
1994 : VOL. 7:4, p. 73-93 |
| Index terms: | BANKING CORPORATE FINANCE AUDITING |
| Language: | eng |
| Abstract: | An external management audit is an independent examination of an organization resulting in a statement of external users on the performance of the management function. A simulated overdraft decision was posted to 354 bankers with three groups of 118 bankers receiving the same package of information but with different audit reports namely a financial audit report only, a favourable management audit report and an adverse management audit report. The response rate was 58 per cent. |
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