Journal ArticleDOI
Size of Audit Fees and Perceptions of Auditors'Ability to Resist Management Pressure in Audit Conflict Situations
Reads0
Chats0
TLDR
In this article, the authors examined the effects of audit fee size, management advisory services, audit firm size and competition on perceptions of the auditors'ability to resist management pressure in an audit conflict situation.Abstract:
Using a multi-factor ANOVA design and forty-nine bankers as subjects, this study examined the effects of audit fee size, management advisory services, audit firm size and competition on perceptions of the auditors'ability to resist management pressure in an audit conflict situation. It postulates that size of the audit fee is a major explanatory factor regardless of the provision of management advisory services, audit firm size or level of competition. Results supported the hypothesized effects of these variables and, in particular, that size of audit fee affects perceptions of the auditors'ability to resist management pressure regardless of the other variables.read more
Citations
More filters
Journal ArticleDOI
Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling
TL;DR: A series of financial scandals revealed a key weakness in the American business model: the failure of the U.S. auditing system to deliver true independence as mentioned in this paper, and a two-tiered analysis of what went wrong.
Journal ArticleDOI
Auditor independence and fee dependence
TL;DR: In this paper, the authors investigated whether fee dependence within the audit firms' offices jeopardises auditor independence and found that the level of auditor fee dependence does not affect auditor propensity to issue unqualified audit opinions.
Journal ArticleDOI
Auditors' behaviour in an audit conflict situation: a research note on the role of locus of control and ethical reasoning
Judy S. L. Tsui,Ferdinand A. Gul +1 more
TL;DR: In this article, the authors investigated the interaction effects of locus of control, a personality variable, and ethical reasoning on the behaviour of auditors in an audit conflict situation and found that ethical reasoning moderated the relationship between locus-of-control and the auditors' responses to accede to client's request.
Journal ArticleDOI
The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence
TL;DR: In this article, auditors' responses to hypothetical audit conflict scenarios were used to test hypotheses that moral reasoning development and belief in a just world influence resistance to client management power, based on a mixed factorial ANOVA design, results confirmed that auditor independence is interactively determined.
Journal ArticleDOI
Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors
TL;DR: In this article, the authors present direct evidence concerning the extent, nature, and outcome of interactions between the two primary parties in the auditor-client relationship (FDs) and audit engagement partners (AEPs).