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- Title
The Relationship Between Client Advocacy and Audit Experience: An Exploratory Analysis.
- Authors
Haynes, Christine M.; Jenkins, J. Gregory; Nutt, Stacey R.
- Abstract
This paper reports the results of an exploratory study designed to investigate whether auditors assume the role of client advocate. Results indicate that auditors did not automatically assume an advocacy position. However, when client interests were made salient, experienced auditors exhibited behavior consistent with advocacy. These results are discussed in light of the conflicting incentives faced by auditors and recent criticisms that auditors may lack the impartiality necessary to provide reliable audits. Given the exploratory nature of this study, further research appears to be warranted so that a more complete understanding of the auditor's willingness to act as a client advocate may be gained.
- Subjects
AUDITING; ACCOUNTANTS; ACCOUNTING firms; CRITICISM; LITERATURE; CLIENTS
- Publication
Auditing: A Journal of Practice & Theory, 1998, Vol 17, Issue 2, p88
- ISSN
0278-0380
- Publication type
Article