Lenders' and Accountants' Perceptions of the Information Risk Reduction Provided by Prescribed Procedures

The purpose of this thesis is to investigate bank loan officers' and accountants' perceptions of the information risk reduction that results when accountants perform different procedures. Twenty-three accountants' and seventeen bank loan officers' perceptions were studied on three dimensions of conformity with GAAP (appropriateness of accounting principles to the circumstance, adequacy of informative disclosures, and freedom from material misstatement). Customer specific information was manipulated to create two cases, one with a relatively high level of initial information risk and one with a lower level.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Yardley, James A.

• Business Administration, Accounting

Identifier

(UMI)AAI8623442

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71397