Do contrasting statements improve users’ understanding of different assurance levels conveyed in assurance reports?

• Main Authors: Low, Kin-Yew, Boo, El'fred
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2012
• Subjects: DRNTU::Business::Auditing
• Online Access: https://hdl.handle.net/10356/94089; http://hdl.handle.net/10220/7811
• Institution: Nanyang Technological University

We investigate in an experiment the effects of including statements contrasting the amount of assurance evidence collected and the relative level of assurance provided (‘contrasting statements’) on users' assurance assessment. We manipulated between subjects the type of assurance reports (limit...