About the Paper
About the Paper
About the Paper
The first page of Edward Charles Randle's Paper as published in the Journal of Accounting and Finance in 2020.
Abstract
This study examines whether Critical Audit Matter paragraphs (CAMs) affect a lending decision. I use commercial lending officers (CLOs) to answer the call for additional research that examines the decision usefulness of CAMs by sophisticated users and the unintended consequences therein (Bédard et al., 2016).
This study uses a 1 × 3 between-subjects experimental design. CLO participants are randomly assigned to one of three experimental conditions (1. CAM auditor provided, 2. CAM management provided, 3. NO CAM). Results suggest CAMs are decision-useful to CLOs. Evidence from this study suggests CAMs lowers the probability of a CLO to approve a loan.
Originally Published on:
Journal of Accounting and FinanceVol. 20 No. 6 (2020)
Read the Article:Follow this link to read the article. https://articlegateway.com/index.php/JAF/article/view/3318
The first page of Edward Charles Randle's Paper as published in the Journal of Accounting and Finance in 2020.
Abstract
This study examines whether Critical Audit Matter paragraphs (CAMs) affect a lending decision. I use commercial lending officers (CLOs) to answer the call for additional research that examines the decision usefulness of CAMs by sophisticated users and the unintended consequences therein (Bédard et al., 2016).
This study uses a 1 × 3 between-subjects experimental design. CLO participants are randomly assigned to one of three experimental conditions (1. CAM auditor provided, 2. CAM management provided, 3. NO CAM). Results suggest CAMs are decision-useful to CLOs. Evidence from this study suggests CAMs lowers the probability of a CLO to approve a loan.
This study uses a 1 × 3 between-subjects experimental design. CLO participants are randomly assigned to one of three experimental conditions (1. CAM auditor provided, 2. CAM management provided, 3. NO CAM). Results suggest CAMs are decision-useful to CLOs. Evidence from this study suggests CAMs lowers the probability of a CLO to approve a loan.
Originally Published on:
Journal of Accounting and Finance
Vol. 20 No. 6 (2020)
Read the Article:
Follow this link to read the article. https://articlegateway.com/index.php/JAF/article/view/3318
Meet the Author
Meet the Author
Meet the Author
Dr. Randle is a native of Mississippi. He and his wife have two sons. In his free time, he enjoys reading, exercising, and spending time with family. He received his Ph.D. in Accounting and MBA from Jackson State University. Dr. Randle received his bachelor's degree in accounting from Mississippi State University. He is a CPA licensed in the state of Mississippi. He is a member of the American Accounting Association, American Institute of Certified Public Accountants, and a host of other organizations.
Dr. Randle spent nearly eight years as the Manager of Financial Reporting for the largest shell egg producer in the United States with the primary responsibility of preparing and filing periodic and current reports with the Securities Exchange Commission (i.e., Form 10-K, 10-Q, 8-K, Def 14A, and creating XBRL instance documents). He also worked for 3 years in public accounting and spent two years as a senior staff accountant for the third-largest medical pathology company in the United States. His research has been published in the Journal of Finance and Accounting, Research in Higher Education Journal, and he has working papers slated for submission to accounting and auditing journals.
Dr. Randle spent nearly eight years as the Manager of Financial Reporting for the largest shell egg producer in the United States with the primary responsibility of preparing and filing periodic and current reports with the Securities Exchange Commission (i.e., Form 10-K, 10-Q, 8-K, Def 14A, and creating XBRL instance documents). He also worked for 3 years in public accounting and spent two years as a senior staff accountant for the third-largest medical pathology company in the United States. His research has been published in the Journal of Finance and Accounting, Research in Higher Education Journal, and he has working papers slated for submission to accounting and auditing journals.
Edward Charles Randle
Edward Charles Randle