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_aCO-BoUGC _cCO-BoUGC |
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100 | 1 |
_aKoch, Christopher _9177463 |
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245 | 1 | 4 |
_aThe effects of auditor affinity for client and perceived client pressure on auditor proposed adjustments _cChristopher Koch & Steven E. Salterio |
300 | _aPáginas 117 a la 142 | ||
520 | 3 | _aThis paper examines how auditors' judgments about accounting policies may differ when experiencing different levels of affinity for client management and facing different levels of pressure from client management. The theory of motivated reasoning is employed to analyze the effects of these two factors that should lead individual auditors to adopt as a directional goal the acceptance of client management's aggressive accounting. Accordingly, we predict and find that auditors experiencing greater client affinity and facing explicit client pressure suggest lower adjustments to clients' aggressive accounting, consistent with motivated reasoning's goal-related predictions. But our study goes further and investigates also how auditors react when motivated reasoning theory's “reasonableness constraint” is potentially violated by auditors who perceive excessive client pressure. We predict and find, consistent with the individual auditor's “reasonable constraint” being triggered in at least some auditors, that perception of client pressure intensity leads those auditors to propose larger adjustments to client accounting. To support our findings, we re-analyze the data from a prior motivated reasoning audit experiment, replicate that study's reported directional goal results employing methods used in this study and, in addition, find similar results to those found in this study for increased client pressure intensity on auditor judgment. | |
650 | 1 | 4 |
_991036 _aContabilidad _vPublicaciones seriadas |
650 | 2 | 0 |
_9177445 _aAuditores _xResponsabilidad profesional _vPublicaciones seriadas |
650 | 2 | 4 |
_aAuditoría _vPublicaciones seriadas _9177464 |
650 | 2 | 4 |
_aAuditores _xÉtica profesional _vPublicaciones seriadas _9177465 |
650 | 2 | 4 |
_aMercadeo relacional _vPublicaciones seriadas _9177466 |
650 | 2 | 4 |
_aRelaciones con los clientes _vPublicaciones seriadas _9177467 |
700 | 1 |
_aSalterio, Steven E. _9177468 |
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773 | 0 |
_082265 _9377627 _aThe accounting review 2017 V.92 No.5 (Sep) _o0000002032279 _x0001-4826 (papel) _h26 páginas _nIncluye tablas, figuras, referencias bibliográficas y apéndices |
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_2ddc _cART |