Article1985

Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure.

179 citations0/0 files storedThe Accounting Review

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

Abstract ABSTRACT: The objective of this study is to examine how certain contextual factors in auditor-client conflicts affect the perceived ability of auditors to resist client pressure. A review of the literature resulted in the identification of four factors hypothesized to affect sophisticated financial statement users' perceptions of audit conflict outcomes: nature of conflict issue, client's financial condition, provision of MAS by the audit firm, and the degree of competition in the audit services market. A full-factorial, repeated measures ANOVA experiment was conducted using senior loan officers as subjects. The results indicate that a client in good financial condition is perceived as being more likely to obtain its preferred outcome to an audit conflict than a client in poor financial condition. Clients are also viewed as being more likely to obtain their preferred resolution to a conflict when the conflict issue is not dealt with precisely by the technical standards.

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References

1980The Pricing of Audit Services: Theory and Evidence 1957Factors relevant to the validity of experiments in social settings.

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2000Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors 1995The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence 2014On the Operational Reality of Auditors' Independence: Lessons from the Field 1991Size of Audit Fees and Perceptions of Auditors'Ability to Resist Management Pressure in Audit Conflict Situations 2001The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects 1999The influence of clients on valuations 2012Fifteen years in the trenches: Auditor–client negotiations exposed and explored 1996An empirical study of the effects of audit committees, disclosure of nonaudit fees, and other issues on audit independence: Malaysian evidence

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