haku: @journal_id 767 / yhteensä: 88
viite: 5 / 88
| Tekijä: | Iyer, V.M. Rama, D.V. |
| Otsikko: | Clients' expectations on audit judgments: A note |
| Lehti: | Behavioral Research in Accounting
2004 : VOL. 16, p. 63-74 |
| Asiasana: | Auditing Finance Financial statements Clients |
| Kieli: | eng |
| Tiivistelmä: | Audited financial statements can be viewed as the product of negotiations btw. a company's management and its auditor. This study examines the impact of auditor (hereafter as: aud. / auds.) tenure, importance of a client to an audit (here as: a.) partner, non-a. purchases, and prior a. firm experience of client personnel on client perceptions about their ability to persuade the aud. in the context of an accounting disagreement. This study obtained responses to a survey from 124 CPAs in industry, employed as CEOs, CFOs, controllers, or treasurers. The results indicate that respondents from companies with short aud. tenures were somewhat more likely to indicate that they could persuade the aud. to accept their (client's) position in case of a disagreement. This finding is consistent with the argument that auds. are susceptible to influence in the early yrs. as they are still in the process of recouping start-up costs, but is not consistent with concerns expressed by legislators and others that long aud. tenures will adversely affect a. quality. |
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