4Asare, S. , and A. Wright. 2012. Investors' , Auditors' , and Lenders' Understanding of the Message Conveyed by the Standard Au- dit Report on the Financial Statements [ J ]. Accounting Horizons (26) : 193-217.
5Bailey III, K. E. , J. H. Bylinski, and M. D. Shields . 1983. Effects of audit report wording changes on the perceived message [J]. Journal of Accounting Research 21 (2) : 355-70.
6Eagly, A. H. , and S. Chaiken. 1975. An attribution analysis of the effect of communicator characteristics on opinion change: The case of communicator attractiveness [ J]. Journal of Personality & Social Psychology 32 (1) :136-144.
7Giffin, K.. 1967. The contribution of studies of source credibility to a theory of interpersonal trust in the communication process [ J ]. Psychological Bulletin 67 (2) : 104-20.
8Hirst, D. E. , L. Koonce, and P. J. Simko. 1995. Investor reactions to financial analysts' research reports [ J ]. Journal of Accounting Research33 (2): 335-351.
9Hodge, F. D.. 2001. Hyper linking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments [ J]. The Accounting Review 76 (4) : 675-691.
10Hales J. W. , S. Venkataraman and T. J. Wilks. 2012. Accounting for Lease Renewal Options:The Informational Effects of Unit of Ac- count Choices[J]. The Accounting Review 87 (1) : 173 - 197.
