V
Venkataraman M. Iyer
Researcher at University of North Carolina at Greensboro
Publications - 16
Citations - 1093
Venkataraman M. Iyer is an academic researcher from University of North Carolina at Greensboro. The author has contributed to research in topics: Audit & Auditor independence. The author has an hindex of 11, co-authored 16 publications receiving 1030 citations. Previous affiliations of Venkataraman M. Iyer include University of North Carolina at Chapel Hill & Georgia College & State University.
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Big 5 Auditors' Professional and Organizational Identification: Consistency or Conflict?
TL;DR: In this paper, the authors examined auditors' sense of professional identity and found relatively high levels of professional identification and organizational identification, and a relatively low level of organizational professional conflict among their study's 252 Big 5 auditors.
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Auditors' Identification with Their Clients and its Effect on Auditors' Objectivity
TL;DR: In this article, a theory-based measure of the extent to which auditors identify with a client is introduced, which is then used to directly measure auditors' attachment to the client, to examine the threat of this attachment to auditors objectivity.
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Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity
TL;DR: In this article, the authors empirically model auditors' relationships with their clients and find that auditors who identify more with a client are more likely to acquiesce to the client's preferred position.
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Identification of accounting firm alumni with their former firm: Antecedents and outcomes☆
TL;DR: In this paper, the authors developed and tested a model of the identification of accounting firms' alumni with their former accounting firm, and found that accounting firm policies that operate while alumni are still employees affect alumni identification, which affects alumni's inclination to benefit their former firm.
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Clients' Expectations on Audit Judgments: A Note
TL;DR: In this paper, the authors examined the impact of auditor tenure, importance of a client to an audit partner, nonaudit purchases, and prior audit firm experience of client personnel on client perceptions about their ability to persuade the auditor in the context of an accounting disagreement.