haku: @indexterm Expectancy theory / yhteensä: 42
viite: 8 / 42
| Tekijä: | Choo, T. |
| Otsikko: | Investors' prior expectations of audit opinions |
| Lehti: | Managerial Auditing Journal (IAE)
1994 : VOL. 9:5, p. 16-23 |
| Asiasana: | EXPECTANCY THEORY FINANCIAL ACCOUNTING VARIABLE COSTING |
| Kieli: | eng |
| Tiivistelmä: | Research studies on the information content of audit opinions have produced conflicting results. One possible reason could be that these studies dod not incorporate investors' prior expectations of the audit opinions which would be issued. Attempts to model investors' prior expectations have, however, focused on teh development of audit opinion prediction models using mainly financial variables. This study attempts to empirically determine the sources of informatin which investors use in forming expectations of audit opinions prior to their issuance. |
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