Auditor-Client interactions—An exploration of power dynamics during audit evidence collection
M Carlisle, C Gimbar… - Auditing: A Journal of …, 2023 - publications.aaahq.org
Accounting research finds that staff auditors, who increasingly interact with high-level client
management, maintain positions of lower power in auditor–client interactions. We conducted …
management, maintain positions of lower power in auditor–client interactions. We conducted …
Persuasion in auditing: A review through the lens of the communication-persuasion matrix
S Aghazadeh, JO Brown, L Guichard… - European Accounting …, 2022 - Taylor & Francis
We provide a comprehensive review and synthesis of behavioral experimental literature that
examines persuasion in auditing. We organize our review by applying the five Components …
examines persuasion in auditing. We organize our review by applying the five Components …
Client social status and cooperation with audit requests
D Rimkus - The Accounting Review, 2024 - publications.aaahq.org
Auditors collect evidence from clients that vary in social status. I investigate how these status
differences interact with the costliness of auditor requests, thereby influencing client …
differences interact with the costliness of auditor requests, thereby influencing client …
How auditors' approach to client inquiry may affect skeptical judgment: A mixed-method examination of client inquiry and note taking
Client inquiry is a foundational financial statement audit procedure. However, the literature
offers little evidence regarding how auditors perform client inquiry and how note taking …
offers little evidence regarding how auditors perform client inquiry and how note taking …
The Effect of iXBRL Formatted Financial Statements on the Effectiveness of Managers' Decisions When Making Inter-Firm Comparisons
HW Chang, S Kaszak, P Kipp… - Journal of Information …, 2021 - publications.aaahq.org
Following the SEC's mandate for iXBRL formatted financial filings, we experimentally
investigate the effects of iXBRL filings and tag type (matching or non-matching) on …
investigate the effects of iXBRL filings and tag type (matching or non-matching) on …
[图书][B] Auditors Are Known by the Companies that Keep Them: The Effect of Media Sensationalism and Audit Firm Responses on Auditor Ratification
LTL Flint - 2022 - search.proquest.com
This study examines media influence on auditor relationships with client shareholders. Audit
firms are concerned about client loss due to reputational damage. Sensationalized media …
firms are concerned about client loss due to reputational damage. Sensationalized media …
Examining the role of auditor-audit firm and auditor-client relationships on auditors' professional skepticism
AL Dela Cruz - 2022 - figshare.mq.edu.au
Professional skepticism (PS), which is regarded as one of the most important responsibilities
in the audit profession and a “critical attribute of auditor performance”(Nelson, 2009, p. 5) …
in the audit profession and a “critical attribute of auditor performance”(Nelson, 2009, p. 5) …
Examining the role of auditor-audit firm and auditor-client relationships on auditors' professional skepticism
ALD Cruz - Journal and Proceedings of the Royal Society of …, 2022 - search.informit.org
Professional skepticism (PS), which is regarded as one of the most important responsibilities
in the audit profession and a “critical attribute of auditor performance”(Nelson, 2009, p. 5) …
in the audit profession and a “critical attribute of auditor performance”(Nelson, 2009, p. 5) …