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| Author: | McKinley, W. Ponemon, L. A. Schick, A. G. |
| Title: | Auditors' perceptions of client firms: The stigma of decline and the stigma of growth |
| Journal: | Accounting, Organizations and Society
1996 : FEB/APR, VOL. 21:2/3, p. 193-213 |
| Index terms: | GROWTH AUDITORS ORGANIZATIONAL DECLINE |
| Language: | eng |
| Abstract: | This paper examines the relationship between auditors' perceptions of client organizations' growth/decline status and the auditors' assessments of client managers' competence and integrity. It is hypothesized and perceived growth/decline status will have an inverted-U relationship with perceived management competence and integrity. If client organizations are perceived by auditors as rapidly declining or rapidly growing, the auditors' evaluations of their managers' competence and integrity will be lower than if the organizations are perceived as stable. Results from a study of auditors' perceptions of 123 actual client organizations are partially supportive of the hypotheses. |
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