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| Author: | Pike, R. V. Lanis, R. |
| Title: | Hyperlinking Audited Financial Statements to Unaudited Information in the Presence of the WebTrust Logo: Hodge's Model Revised |
| Journal: | International Journal of Auditing
2003 : JUL, VOL. 7:2, p. 143-154 |
| Index terms: | INTERNET EXPECTATIONS MODELS FINANCIAL REPORTING AUDITING |
| Language: | eng |
| Abstract: | This paper identifies a possible relationship between WebTrust, initiated by the AICPA/CICA as an attestation service for web sites, and the potentially misleading effect of hyperlinking audited financial statements to unaudited information. The authors argue that firms hyperlinking such information increase the perceived credibility of the unaudited information, which may be exacerbated by the presence of a recognisable, symbolically trustworthy logo. The authors formulate testable hypotheses by modifying an existing theoretical framework which relates to hyperlinked materials and their effect on investor judgements. The amended model extends to all potential users of financial information and incorporates the web-based assurance logo of WebTrust. |
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