search query: @author Salterio, S. / total: 3
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| Author: | Salterio, S. |
| Title: | The persuasiveness of audit evidence: The case of accounting policy decisions |
| Journal: | Accounting, Organizations and Society
1997 : AUG, VOL. 22:6, p. 573-587 |
| Index terms: | AUDITING ACCOUNTING POLICY DECISION MAKING |
| Language: | eng |
| Abstract: | This paper investigates how auditors judge the persuasiveness of precedents in accounting situations where authoritative guidance does not exist. The experiments were conducted with practicing managers and partners from a Canadian Big Six accounting firm. In most cases the content of the available precedents is used by auditors when judging the appropriate accounting treatment. While the nature of available precedents does not interact with how many sources provide the precedents, the precedents do interact with whether or not a client position is known to the auditor. The results indicate that when the available precedents all point to the same accounting treatment, the content of those precedents influences auditors' judgements. Auditors judge precedents as useful in their deliberation of the apropriate accounting when a correct solution is not available. |
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