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| 005 | 20200226102000.0 | ||
| 008 | 191207s20172015xxu||||| |||| 00| 0 eng d | ||
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_aCO-BoUGC _cCO-BoUGC |
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| 100 | 1 |
_aBhattacharjee, Sudip _9176888 |
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| 245 | 1 | 4 |
_aThe impact of management alumni affiliation and persuasion tactics on auditors' internal control judgments _cSudip Bhattacharjee & J. Owen Brown |
| 520 | 3 | _aConcerns over "revolving door" practices of companies hiring directly from their external auditor led to a Sarbanes-Oxley Act provision mandating a one-year cooling off period before such hires can occur. Yet, little is known as to whether these alumni affiliations, still prevalent today, actually impair audit quality. Drawing on Social Identity Theory, we conduct an experiment to examine whether auditors experience heightened identification with an alumni-affiliated client manager, and, if so, how this perceived relationship affects their professional skepticism in response to a management persuasion attempt. As predicted, absent the use of a management persuasion tactic, auditors identify more with an alumni-affiliated manager than a non-alumnus with equal professional experience, and this perceived social bond enhances the manager's influence. However, the use of a common persuasion tactic, while effective at influencing auditor judgment when used by an unaffiliated manager, "backfires" when used by an alumni-affiliated manager, leading to diminished persuasion and increased professional skepticism. Evidence suggests that auditors are better able to identify the inappropriateness of the persuasion attempt when the tactic is used by an alumni-affiliated manager. | |
| 650 | 1 | 4 |
_aContabilidad _vPublicaciones seriadas _9176889 |
| 650 | 2 | 4 |
_aAuditoría _vPublicaciones seriadas _9176890 |
| 650 | 2 | 4 |
_aContadores _xAfiliación _vPublicaciones seriadas _9176891 |
| 700 | 1 |
_aBrown, J. Owen _9176892 |
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| 773 | 0 |
_082265 _9378307 _aThe accounting review 2018 V.93 No.2 (Mar) _o0000002033447 _x0001-4826 (papel) _h19 páginas _nIncluye tablas, referencias bibliográficas y apéndices |
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_2ddc _cART |
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