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Reporting Uncertainty And Assessment Of Risk - Replication And Extension In A Canadian Setting

Author

Listed:
  • ABDELKHALIK, AR
  • GRAUL, PR
  • NEWTON, JD

Abstract

No abstract is available for this item.

Suggested Citation

  • Abdelkhalik, Ar & Graul, Pr & Newton, Jd, 1986. "Reporting Uncertainty And Assessment Of Risk - Replication And Extension In A Canadian Setting," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 372-382.
    • Handle: RePEc:bla:joares:v:24:y:1986:i:2:p:372-382
    DOI: http://hdl.handle.net/10.2307/2491140
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    Citations

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    Cited by:

    1. K. Raghunandan, 1993. "Predictive Ability of Audit Qualifications for Loss Contingencies," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 612-634, March.
    2. Claire Gillet-Monjarret & Isabelle Martinez & Géraldine Rivière-Giordano, 2015. "La perception des commissaires aux comptes français sur la vérification sociétale : une expérimentation," Post-Print hal-01188799, HAL.
    3. Andrés Guiral‐Contreras & Jose A. Gonzalo‐Angulo & Waymond Rodgers, 2007. "Information content and recency effect of the audit report in loan rating decisions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 285-304, June.
    4. Schneider, Arnold, 2018. "Studies on the impact of accounting information and assurance on commercial lending judgments," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 63-74.
    5. Dobler, Michael, 2008. "Incentives for risk reporting -- A discretionary disclosure and cheap talk approach," The International Journal of Accounting, Elsevier, vol. 43(2), pages 184-206.

    More about this item

    Keywords

    Auditing; Subject-to opinion; Canada; Risk assessment;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates

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