search query: @indexterm Corporate budgets / total: 11
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| Author: | Gramling, A. A. |
| Title: | External auditors' reliance on work performed by internal auditors: The influence of fee pressure on this reliance decision |
| Journal: | Auditing
1999 : VOL. 18, Suppl., p. 117-135 |
| Index terms: | Auditing Auditors Internal auditing Corporate budgets |
| Freeterms: | Fee pressure Partner preferences |
| Language: | eng |
| Abstract: | The purpose of this study is to examine whether audit managers' planning decisions are influenced by client fee pressure and by the preferences of the audit partner. The author operationalizes client preferences as an explicit preference for (1) lower audit fees or (2) quality audit work, and audit partner preferences as an explicit preference for: (efficiency and profitability, or audit quality and professional skepticism. |
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