... perceptions of disclosure credibility: 1. what kind of activities does the function perform (i.e. internal audit role); and 2. to whom does the function report (i.e. internal audit reporting relationship). © Emerald Group Publishing Limited 2012 Investments Investors Decision...

...Arnold Schneider 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...