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Tekijä:Jenkins, J. G.
Haynes, C. M.
Otsikko:The Persuasiveness of Client Preferences: An Investigation of the Impact of Preference Timing and Client Credibility
Lehti:Auditing: A Journal of Practice and Theory
2003 : MAR, VOL. 22:1, p. 143-154
Asiasana:CLIENTS
PREFERENCES
TIME
AUDITING
Kieli:eng
Tiivistelmä:Explicitly stated client preferences are intended to persuade the auditor to accept a preferred outcome. This experimental study investigates two determinants of a preference's persuasiveness-timing and client credibility. Sixty-four experienced auditors completed two hypothetical cases, one involving disclosure of a contingent liability and the other involving the collectibility of a customer account. The findings suggest that audit judgments regarding contingent liability disclosure may be biased toward a client's preference if the preference is received prior to evidence evaluation (i.e., an early preference) but not if the preference is received at the end of the evidence evaluation process (i.e., a late preference).
SCIMA tietueen numero: 248150
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