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| Author: | Jenkins, J. G. Haynes, C. M. |
| Title: | The Persuasiveness of Client Preferences: An Investigation of the Impact of Preference Timing and Client Credibility |
| Journal: | Auditing: A Journal of Practice and Theory
2003 : MAR, VOL. 22:1, p. 143-154 |
| Index terms: | CLIENTS PREFERENCES TIME AUDITING |
| Language: | eng |
| Abstract: | Explicitly stated client preferences are intended to persuade the auditor to accept a preferred outcome. This experimental study investigates two determinants of a preference's persuasiveness-timing and client credibility. Sixty-four experienced auditors completed two hypothetical cases, one involving disclosure of a contingent liability and the other involving the collectibility of a customer account. The findings suggest that audit judgments regarding contingent liability disclosure may be biased toward a client's preference if the preference is received prior to evidence evaluation (i.e., an early preference) but not if the preference is received at the end of the evidence evaluation process (i.e., a late preference). |
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