Gay, Grant; Schelluch, Peter; Baines, Annette - In: Accounting, Auditing & Accountability Journal 11 (1998) 4, pp. 472-494
This study compares the perceptions of the users and preparers of financial statements to those of auditors, concerning messages conveyed by review and audit reports. Concern has been expressed about the ability of different groups to differentiate between the level of assurance provided by...