An Inquiry into Selected Communication Problems Inherent in Financial Statement Certification and Investor/Creditor Response in Light of the Recommendations of the Commission on Auditors' Responsibilities
Description:
Business organizations disclose financial Information to a wide range of audiences through the medium of audited financial statements. Distinct classes of readers come in contact with these statements—each reader possessing varying degrees of financial expertise. Readers as "semantic reactors" develop their own expectations and interpretations of the messages management and the auditor are attempting to convey. In the process, many readers look upon the auditor's report as a "symbol" or seal of…
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Date:
May 1979
Creator:
Hemingway, James R.