Abstract This paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in lending decisions, effects of different accounting methods on lenders’ judgments, bankruptcy and default judgments, and decision processes pertaining to the use of accounting information in lending decisions. Additionally, the paper reviews the research on how audits and other forms of assurance influence commercial loan officers’ judgments. Topics include the way perceived auditor independence influences loan officers’ judgments, the impact of financial statement audits and audit opinions on lending decisions, how internal control reports and other CPA firm reports influence loan decisions, ways in which audit report disclosures and wording impact lending decisions, how perceived auditor quality affects lending decisions, and the effects of limited assurance engagements on loan officers’ judgments.

中文翻译：

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会计信息和鉴证对商业贷款判决的影响研究

摘要本文对研究了会计信息如何影响商业贷款判断的研究进行了回顾。所讨论的问题涉及会计数据在借贷决策中的有用性，不同会计方法对贷方判断，破产和违约判断的影响以及与在借贷决策中使用会计信息有关的决策过程。此外，本文回顾了有关审计和其他形式的担保如何影响商业贷款官员的判断的研究。主题包括：审计师的独立性如何影响贷款人员的判断，财务报表审计和审计意见对贷款决策的影响，内部控制报告和其他CPA公司报告如何影响贷款决策，审计报告披露和措辞如何影响贷款决策，