Financial statement users' perceptions of factors affecting the ability of auditors to resist client pressure in a conflict situation

Article Abstract:

This study investigates the perceived effects of four factors in the likelihood that an auditor will acquiesce to the demands of a client when a dispute arises over a significant financial reporting issue. A repeated measures experiment was conducted using 49 security analysts and 69 bankers as subjects. Analysis of Variance results indicate that an auditor is perceived as being more likely to acquiesce to his client's demands when the accounting issue in dispute is not dealt with clearly by an accounting standard. Auditors also are viewed as being more likely to acquiesce when: (1) competition in the audit environment is aggressive; (2) the audit firm is small; and (3) the audit firm provides management consulting services to its audit client. (Reprinted by permission of the publisher.)

Psychological aspects, Standards, Accounting

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Decision tree versus decision tables for audit test data design: an experimental study

Article Abstract:

Use of test data is an important evidence collection method that auditors can employ to evaluate the authenticity, accuracy, and completeness of program processing. Nevertheless, test data design is a time-consuming and error-prone process. To facilitate design, two approaches advocated are the decision-tree approach and the decision-table approach. An experiment conducted to examine the quality of test data designs produced using both approaches showed some support for the superiority of the decision-table approach over the decision-tree approach. Insofar as the results obtained are problematical, however, the research needs to be replicated and extended. (Reprinted by permission of the publisher.)

Software, Accounting and auditing

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Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised-process-tracing field study

Article Abstract:

A study is conducted on the usage of forward and backward reasoning approaches by auditors, during audit analytical procedures.

United States, Management dynamics, Analysis, Management, Company business management

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