This study investigates the impact of two changes to the auditor's report—a separate section addressing going concern uncertainties (GCU section [GCUsec]) and information on management and auditor responsibilities—and the characteristics of the audit committee on bank directors' perceptions and decisions. In a 2 × 2 × 2 between-subjects experimental design with 85 German bank directors, we observe that a GCUsec in the auditor's report leads to more unfavourable decisions. Contrarily, explanations of responsibilities and different characteristics of the audit committee do not significantly impact on bank directors' perceptions and decisions. We thus confirm the effectiveness of the International Auditing and Assurance Standards Board (IAASB)'s revision of the International Standard on Auditing (ISA) 570 to enhance the informational value and decision usefulness of the auditor's report.

中文翻译：

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审计师报告和审计委员会实力的变化对银行董事的看法和决策的影响：一项实验调查

本研究调查了审计报告的两项变更的影响——解决持续经营不确定性的单独部分（GCU 部分 [GCUsec]）以及有关管理层和审计师责任的信息——以及审计委员会的特征对银行董事的看法和决策的影响。在一项涉及 85 名德国银行董事的 2 × 2 × 2 受试者间实验设计中，我们观察到审计报告中的 GCUsec 会导致更不利的决策。相反，审计委员会的职责解释和不同特征不会对银行董事的看法和决策产生重大影响。因此，我们确认国际审计与鉴证准则委员会 (IAASB) 对国际审计准则 (ISA) 570 的修订的有效性，以提高审计报告的信息价值和决策有用性。