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| Author: | Moreno, K. Bhattacharjee, S. |
| Title: | The Impact of Pressure from Potential Client Business Opportunities on the Judgments of Auditors across Professional Ranks |
| Journal: | Auditing: A Journal of Practice and Theory
2003 : MAR, VOL. 22:1, p. 13-28 |
| Index terms: | AUDITORS AUDITING ANALYTICAL REVIEW CLIENTS |
| Language: | eng |
| Abstract: | This study examines the impact of the pressure to obtain potential client business opportunities on auditor judgments. Thirty-two lower rank auditors (staff and seniors) and 39 higher rank auditors (managers and partners) were either provided or not provided with information on additional client business opportunities when assessing a client's potential inventory obsolescence risk. Lower rank auditors judged the obsolescence risk to be lower when provided with information on additional business opportunities than when such information was not provided. In contrast, there were no differences in the judgments of higher rank auditors when either provided or not provided with such information. |
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