search query: @author Cohen, J. / total: 10
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| Author: | Cohen, J. Pant, L. Sharp, D. |
| Title: | Behavioral determinants of auditor aggressiveness in client relations |
| Journal: | Behavioral Research in Accounting
1994 : VOL. 6, p. 121-143 |
| Index terms: | AUDITORS BEHAVIOURAL ACCOUNTING CLIENTS |
| Language: | eng |
| Abstract: | Aggressiveness by auditors in client relations could lead to ethical problems by possibly imparing the independence or the appearance of independence of auditors. This study employs a widely used social psychology model, the theory of reasoned action, to identify the behavioral determinants of auditor aggressiveness in client relations. The model posits a relationship between behavior and intention to perform that behavior. Intention, in turn, is determined by two antecedent factors, attitude and subjective norm. |
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