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- Title
Clients' Expectations on Audit Judgments: A Note.
- Authors
Iyer, Venkataraman M.; Rama, Dasaratha V.
- Abstract
Focuses on factors that influence the relative power between client and auditor. Clients' perceptions of their ability to persuade the auditor in an accounting dispute which lacks clear professional guidelines; The vulnerability of auditors in the early years of an auditor's tenure; Research methods used in this study, including a regression model of probability; Suggestion that long auditor tenures do not erode auditor independence and objectivity; Finding that perceptions about the ability to persuade were positively linked with the importance of the client to the audit partner-in-charge; Implications and limitations of the study.
- Subjects
AUDITOR-client relationships; PERSUASION (Psychology); CORRUPT practices in accounting; AUDITING standards; INFLUENCE; AUDITORS; REGRESSION analysis; PROFESSIONAL ethics; DECISION making; PSYCHOLOGY
- Publication
Behavioral Research in Accounting, 2004, Vol 16, p63
- ISSN
1050-4753
- Publication type
Article
- DOI
10.2308/bria.2004.16.1.63