search query: @journal_id 1585 / total: 74
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| Author: | Boritz, J. E. Zhang, P. |
| Title: | The auditor's objectivity under a negligence liability system |
| Journal: | Auditing
1999 : VOL. 18: Suppl.p. 147-165 |
| Index terms: | Auditing Auditors Financial risk Econometric models |
| Language: | eng |
| Abstract: | The authors study how an auditor determines the maximum accounting value that he or she is willing to accept for a financial statement, and how this maximum value is affected by the auditor's audit effort and audit costs within the context of extant professional standards. They show that when an aiditor exerts an effort level that is greater than the minimum effort rquired by auditing stanadards, an opportunity is created for the auditor to reach a biased conclusion, and the bias increases with higher audit effort. |
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