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Tekijä:Kerler, W.A. III
Killough, L.N.
Otsikko:The effects of satisfaction with a client's management during a prior audit engagement, trust, and moral moral reasoning on auditors' perceived risk of management fraud
Lehti:Journal of industrial ecology
2009 : MAR (II), VOL 85:2 p. 109-136
Asiasana:auditors
management
psychology
fraud
decision making
Kieli:eng
Tiivistelmä:The purpose of this study is to examine whether auditors develop trust in a client's management and whether this trust affects auditors' decisions. Specifically, this study investigates whether auditors' satisfaction with a client's management during a prior audit engagement affects auditors' self-reported trust in that client's management and whether that trust affects their fraud risk assessment. The results suggest auditors' satisfaction with the client affects their trust in the client. Further, after an overall unsatisfying experience, auditors' trust affects their fraud risk assessments.
SCIMA tietueen numero: 272913
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