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| Tekijä: | Meier, H. Alam, P. Pearson, M. |
| Otsikko: | Auditor lobbying for accounting standards: the case of banks and savings and loan associations |
| Lehti: | Accounting and Business Research
1993 : AUTUMN, VOL. 23:92, p. 477-487 |
| Asiasana: | AUDITORS ACCOUNTING STANDARDS BANKS SAVINGS LOANS |
| Kieli: | eng |
| Tiivistelmä: | This study examines auditor lobbying on seven proposed US accounting standards which affect banks and savings and loan associations. Evidence is provided on support of the Watts and Zimmerman (1982 , 1986) theory on auditor lobbying. Watts and Zimmerman (WZ) hypothesis that auditor lobbying is a function of the client-manager position and a set of wealth effect variables. These variables may provide an incentive for auditors to disagree with their clients on proposed accounting issues. The WZ model is modified by including an audit risk variable. |
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