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| Author: | Salterio, S. |
| Title: | The effects of precedents and client position on auditors' financial accounting policy judgment |
| Journal: | Accounting, Organizations and Society
1996 : JUL, VOL. 21:5, p. 467-486 |
| Index terms: | ACCOUNTING POLICY CLIENTS AUDITORS |
| Language: | eng |
| Abstract: | This paper investigates whether precedents (content perceived similarity , and source) and the client's preferred accounting policy affects audit partner and manager financial accounting policy judgments. The research employs a combination of an experiment with an analysis of archival data. The experimental results show clear support for precedent content and perceived precedent similarity affecting auditor judgment. The archival data analysis suggests that precedent source and client position may indirectly affect auditor judgment through the pecedent generation process. Implications of these findings are discussed. |
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