search query: @author Haynes, C. M. / total: 3
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| Author: | Haynes, C. M. Jenkins, J. G. Nutt, S. R. |
| Title: | The relationship between client advocacy and audit experience: An exploratory analysis |
| Journal: | Auditing: A Journal of Practice and Theory
1998 : FALL, VOL. 17:2, p. 88-104 |
| Index terms: | Accountants Customers Auditors Reporting Regression analysis USA |
| Language: | eng |
| Abstract: | The paper reports the results of an exploratory study designed to investigate whether auditors assume the role of client advocate. The results indicate that auditors did not automatically assume an advocacy position. However, when client interests were made salient, experienced auditors exhibited behaviour consistent with advocacy. These results are discussed in light of the conflicting incentives faced by auditors and recent criticisms that auditors may lack the impartiality necessary to provide reliable audits. Given the exploratory nature of the study, further research appears to be warranted so that a more complete understanding of the auditor's willingness to act as a client advocate may be gained. |
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