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首页> 外文期刊>Managerial Auditing Journal >Auditors' internal control opinions: do they influence judgments about investments?
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Auditors' internal control opinions: do they influence judgments about investments?

机译：审计师的内部控制意见：它们是否影响对投资的判断？

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摘要

Purpose – The purpose of this paper is to examine the impact of internal control opinions on individuals' judgments about investments. Design/methodology/approach – The approach used is a behavioral experiment where risk assessments and judgments about investments are made for four internal control opinion scenarios. Findings – The results indicate that the type of internal control opinion made no difference for either risk assessments or investment decisions. Research limitations/implications – Participants are provided with data sets that do not contain all of the information they may acquire when they make actual investment decisions. Also, there is a lack of real consequences for making good or poor investment decisions. Practical implications – The type of internal control opinion has no effect on risk assessments or investing intentions. Thus, other considerations apparently dominate internal control opinions when making judgments about investments. Originality/value – This is the first paper to examine whether intentions to invest might be affected by internal control opinions.
机译：目的–本文的目的是研究内部控制意见对个人投资判断的影响。设计/方法/方法–所使用的方法是一种行为实验，其中针对四种内部控制意见场景进行了风险评估和投资判断。调查结果–结果表明，内部控制意见的类型对于风险评估或投资决策没有影响。研究的局限性/意义–参与者获得的数据集并不包含他们在做出实际投资决策时可能获得的所有信息。同样，对于做出好的或糟糕的投资决策也没有实际的后果。实际意义–内部控制意见的类型对风险评估或投资意图没有影响。因此，在作出投资判断时，其他考虑因素显然在内部控制意见中占主导地位。原创性/价值–这是第一篇研究投资意图是否可能受到内部控制意见影响的论文。

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