search query: @indexterm AUDITING / total: 1120
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Author: | Herrbach, O. |
Title: | Audit quality, auditor behaviour and the psychological contract |
Journal: | European Accounting Review
2001 : VOL. 10:4, p. 787-802 |
Index terms: | AUDITING AUDITORS PSYCHOLOGY QUALITY FRANCE |
Language: | eng |
Abstract: | The quality of the opinion provided by audit firms is an important determinant of their long-term survival. However, audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper, which is based on a survey of 170 audit seniors working in large audit firms in France, uses a model based on "psychological contract" assessment and affective commitment to account for audit quality reduction behaviours by the respondents. |
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