The effect of audit seniors' decisions on working paper documentation and on partners' decisions
Article Abstract:
A study was conducted to test whether audit seniors' decisions affect their capability to determine evidence to document in working papers. The study also examined whether biased documentation influences the decisions of audit partners exposed only to the subset of evidence that seniors determine and substantiate. Results indicated that audit seniors' prior decisions influence their capability to identify evidence to document in working papers. Findings also showed that the effects of audit seniors' prior decisions on memory are robust to recall and recognition tasks. In addition, results indicated that public accounting companies may undermine the effectiveness of audits by empowering audit seniors to document evidence that accommodates their decisions.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1999
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Commitment in auditor-client relationships: antecedents and consequences
Article Abstract:
A study was conducted to characterize a model for analyzing factors that motivate clients to continue their association with audit companies. The relationship between precedents and results of commitment in audit was examined. A number of theoretical propositions associated with audit companies were also analyzed. Some of the descriptive statistics of measures used in the study were shared norms and values, continuance intentions, trust, interdependence, calculative commitment, cooperation, and service portfolio. Results indicated that affective commitment supports a critical role in client-auditor relationships. Findings also showed a positive correlation between antecedents and affective commitment.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1999
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