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| Tekijä: | Shafer, W.E. Ketchand, A.A. Morris, R.E. |
| Otsikko: | Auditors' willingness to advocate client-preferred accounting principles |
| Lehti: | Journal of Business Ethics
2004 : JUL II, VOL. 52:3, p. 213-227 |
| Asiasana: | Accounting standards Auditing Auditors Clients |
| Kieli: | eng |
| Tiivistelmä: | This paper argues that independent auditors (hereafter as: auds.) have lost sight of their obligation (here as: o-gat.) to be truly impartial, and have increasingly adopted an attitude of client advocacy. It is argued that auds. have a professional o-gat. to go beyond merely passing judgment (here as: jdg./jdgs.) on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. The results of a survey of public accountants employed by small CPA firms indicates that advocacy of the client-preferred approach is considered appropriate and is very likely to occur in practice. In less subtle cases survey participants as a group were ambivalent regarding the appropriateness of client advocacy, and felt that subordination of judgment was likely to occur in practice. The results also indicate that engagement risk, or the risk that the firm will be harmed by aggressive behaviour, affects jdgs. of both the appropriateness and likelihood of subordination of judgment. |
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