haku: @author Whitecotton, S. M. / yhteensä: 2
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| Tekijä: | Kaplan, S. E. Whitecotton, S. M. |
| Otsikko: | An Examination of Auditors Reporting Intentions When Another Auditor Is Offered Client Employment |
| Lehti: | Auditing: A Journal of Practice and Theory
2001 : MAR, VOL. 20:1, p. 45-64 |
| Asiasana: | AUDITORS REPORTS COMMITMENT |
| Kieli: | eng |
| Tiivistelmä: | The objective of this study is to examine auditors' reporting intentions when it is discovered that another auditor is considering employment with the client and has failed to comply with the ethics ruling. The authors test a model that predicts that auditors' reporting intentions will be influenced by their perceptions of the seriousness of the act, the personal costs of reporting, their responsibility for reporting, and their commitment to the accounting profession. The results indicate that auditors' reporting intentions are stronger when personal costs of reporting are perceived to be lower or personal responsibility for reporting is perceived to be higher. Implications of the findings for audit practice are discussed. |
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