Studies on the impact of accounting information and assurance on commercial lending judgments
Journal of Accounting Literature, 2018, vol. 41, issue C, 63-74
This paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in lending decisions, effects of different accounting methods on lendersâ€™ judgments, bankruptcy and default judgments, and decision processes pertaining to the use of accounting information in lending decisions. Additionally, the paper reviews the research on how audits and other forms of assurance influence commercial loan officersâ€™ judgments. Topics include the way perceived auditor independence influences loan officersâ€™ judgments, the impact of financial statement audits and audit opinions on lending decisions, how internal control reports and other CPA firm reports influence loan decisions, ways in which audit report disclosures and wording impact lending decisions, how perceived auditor quality affects lending decisions, and the effects of limited assurance engagements on loan officersâ€™ judgments.
Keywords: Commercial lending; Accounting information; Assurance (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joacli:v:41:y:2018:i:c:p:63-74
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