“Whoa! It's like Spotify but for academic articles.”

Instant Access to Thousands of Journals for just $40/month

Get 2 Weeks Free

The usefulness of the audit report in investment and financing decisions

The usefulness of the auditor's report is sometimes called into question, the validity of the information it contains for users when making decisions therefore being criticized. This survey is aimed, on the one hand, at dealers and brokering companies, and, on the other at banks to find out exactly how important the audit report is in the investment decisions that analysts make, as well as in lending decisions made by credit institutions. In this sense, the respondents are asked about the source they consider relevant when making decisions, that is to say, the influence the auditor's opinion (clean, qualified, adverse or disclaimer) has when investing in and financing companies. The results show that users of audit reports consider the information provided in the auditor's opinion as useful and important when making decisions, both regarding their decisions of investing in and financing companies as well as the amount of the investment or the loan to grant. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing
Loading next page...

You're reading a free preview. Subscribe to read the entire article.

And millions more from thousands of peer-reviewed journals, for just $40/month

Get 2 Weeks Free

To be the best researcher, you need access to the best research

  • With DeepDyve, you can stop worrying about how much articles cost, or if it's too much hassle to order — it's all at your fingertips. Your research is important and deserves the top content.
  • Read from thousands of the leading scholarly journals from Springer, Elsevier, Nature, IEEE, Wiley-Blackwell and more.
  • All the latest content is available, no embargo periods.

Stop missing out on the latest updates in your field

  • We’ll send you automatic email updates on the keywords and journals you tell us are most important to you.
  • There is a lot of content out there, so we help you sift through it and stay organized.