حسابداری و مالی::
statements, notes to the financial statements, and auditor's reports for ease of access, participants were asked several questions26 with respect to the CAM account (provision for credit losses) and the non-CAM account (goodwill impairment27); these questions included: confidence in the reliability of the account, confidence in the accuracy of the account, and confidence that the account is free from bias (all measured on 7-point Likert scales with labels at 1=Very Unconfident, 4=Neither Confident nor Unconfident, and 7=Very Confident).
management, how much effort the auditor performed with their audit procedures to address the CAM, how appropriate the auditor was in their response to address the CAM, their agreement that the auditor did a high quality job planning and performing the audit procedures that address the CAM, the overall competence of the auditor and their work, and the overall quality of the auditor's work (all measured on 7-point Likert scales).
Additional measures of audit quality were captured on 7-point Likert scales (labels at 1=Completely Disagree, 4=Somewhat Agree, and 7=Completely Agree) including: agreement that the auditors on the engagement were competent, agreement that the audit engagement as a whole was of high quality, agreement with the auditor to give a clean audit opinion on the financial statements, and agreement that other auditors would have given the same opinion on the financial statements.
For the hypothesized latent construct of FINANCIAL_REPORTING_QUALITY several questions were asked on a 7-point Likert scale (labels at 1=Strongly Disagree, 4=Neither Agree nor Disagree, and 7=Strongly Agree) including: agreement that the company's financial statements accurately represent their performance, agreement that the company's financial statements are reliable, agreement that the company's financial statements are biased, and agreement that the company's financial statements are a good indicator of future performance.
Additional question were asked on a 101-point Likert scale (e.g. labels at 0=Very Objective, 50=Neither Subjective nor Objective and 100=Very Objective), including: how subjective the values reported for the financial statements are as a whole, how uncertain the values reported for the financial statements are as a whole, and whole biased the values reported for the financial statements are as a whole.
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