haku: @author Kadous, K. / yhteensä: 2
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| Tekijä: | Kadous, K. Kennedy, S. J. Peecher, M. E. |
| Otsikko: | The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client- Preferred Accounting Methods |
| Lehti: | Accounting Review
2003 : JUL, VOL. 78:3, p. 759-778 |
| Asiasana: | QUALITATIVE RESEARCH FINANCIAL REPORTING EARNINGS DATA ANALYSIS |
| Kieli: | eng |
| Tiivistelmä: | The authors report an experimental investigation of the likely effectiveness of regulation designed to curb this tendency. Following motivated reasoning theory, the authors argue that, in order to meet the increased standard for acceptability, auditors with high commitment to directional goals will exploit the ambiguity surrounding the quality of various methods when making quality assessments, with the result that the client-preferred method will be deemed best, or at least of high enough relative quality to be used. Results of the experiment support the hypotheses that performing a quality assessment amplifies the effects of auditors' directional goals on their acceptance of client-preferred methods and on their ratings of the quality of that method. |
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