{"title":"反贿赂与反腐败报告鉴证对金融分析师决策的影响","authors":"Reiner Quick, Neriman Yalçin","doi":"10.1111/ijau.12370","DOIUrl":null,"url":null,"abstract":"<p>There is an increasing pressure on companies to provide nonfinancial information. An important element of related nonfinancial reports is information on combating bribery and corruption. This study examines the impact of voluntary assurance on such reports on financial analyst perceptions and decisions. Moreover, it investigates whether the type of assurance provider (financial statement auditor vs. another audit firm) and the assurance level (limited vs. reasonable assurance) exert an influence. For this purpose, we conducted an experiment with a 2 × 2 + 1 between-subject design and financial analysts from Turkey as participants. The extent of financial analyst reliance on the combating bribery and corruption report of a fictitious company, their likelihood to recommend the purchase of shares of the fictitious company, their related credit risk assessment and the likelihood that they purchase shares in the fictitious company served as dependent variables. The analyses are based on 116 responses after the elimination of manipulation check failures. Our findings indicate that assurance on combating bribery and corruption reports results in perceptions and decisions which are more favourable to the fictitious company. Moreover, they do not indicate a significant impact of the type of assurance provider. However, our participants' perceptions are more positive in the case of reasonable assurance.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"29 2","pages":"305-326"},"PeriodicalIF":2.1000,"publicationDate":"2024-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12370","citationCount":"0","resultStr":"{\"title\":\"The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions\",\"authors\":\"Reiner Quick, Neriman Yalçin\",\"doi\":\"10.1111/ijau.12370\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>There is an increasing pressure on companies to provide nonfinancial information. An important element of related nonfinancial reports is information on combating bribery and corruption. This study examines the impact of voluntary assurance on such reports on financial analyst perceptions and decisions. Moreover, it investigates whether the type of assurance provider (financial statement auditor vs. another audit firm) and the assurance level (limited vs. reasonable assurance) exert an influence. For this purpose, we conducted an experiment with a 2 × 2 + 1 between-subject design and financial analysts from Turkey as participants. The extent of financial analyst reliance on the combating bribery and corruption report of a fictitious company, their likelihood to recommend the purchase of shares of the fictitious company, their related credit risk assessment and the likelihood that they purchase shares in the fictitious company served as dependent variables. The analyses are based on 116 responses after the elimination of manipulation check failures. Our findings indicate that assurance on combating bribery and corruption reports results in perceptions and decisions which are more favourable to the fictitious company. Moreover, they do not indicate a significant impact of the type of assurance provider. However, our participants' perceptions are more positive in the case of reasonable assurance.</p>\",\"PeriodicalId\":47092,\"journal\":{\"name\":\"International Journal of Auditing\",\"volume\":\"29 2\",\"pages\":\"305-326\"},\"PeriodicalIF\":2.1000,\"publicationDate\":\"2024-12-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijau.12370\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Auditing\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/ijau.12370\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Auditing","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/ijau.12370","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions
There is an increasing pressure on companies to provide nonfinancial information. An important element of related nonfinancial reports is information on combating bribery and corruption. This study examines the impact of voluntary assurance on such reports on financial analyst perceptions and decisions. Moreover, it investigates whether the type of assurance provider (financial statement auditor vs. another audit firm) and the assurance level (limited vs. reasonable assurance) exert an influence. For this purpose, we conducted an experiment with a 2 × 2 + 1 between-subject design and financial analysts from Turkey as participants. The extent of financial analyst reliance on the combating bribery and corruption report of a fictitious company, their likelihood to recommend the purchase of shares of the fictitious company, their related credit risk assessment and the likelihood that they purchase shares in the fictitious company served as dependent variables. The analyses are based on 116 responses after the elimination of manipulation check failures. Our findings indicate that assurance on combating bribery and corruption reports results in perceptions and decisions which are more favourable to the fictitious company. Moreover, they do not indicate a significant impact of the type of assurance provider. However, our participants' perceptions are more positive in the case of reasonable assurance.
期刊介绍:
In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories: • Financial statement audits • Public sector/governmental auditing • Internal auditing • Audit education and methods of teaching auditing (including case studies) • Audit aspects of corporate governance, including audit committees • Audit quality • Audit fees and related issues • Environmental, social and sustainability audits • Audit related ethical issues • Audit regulation • Independence issues • Legal liability and other legal issues • Auditing history • New and emerging audit and assurance issues