1/8/2023 0 Comments Impact client 1.13Curated content, articles, and news for clients and industry. Implications for training procedures and audit judgment research are discussed. Find out companies environmental and social impact scores with our impact. These findings suggest that, through greater tacit management skills and exposure to other counter‐pressures such as litigation and risk‐management concerns, higher rank auditors are better able to manage competing goals and recognize the importance of freedom from client pressure than are lower rank auditors. In contrast, there were no differences in the judgments of higher rank auditors when either provided or not provided with such information. Lower rank auditors judged the obsolescence risk to be lower when provided with information on additional business opportunities than when such information was not provided. Thirty‐two lower rank auditors (staff and seniors) and 39 higher rank auditors (managers and partners) were either provided or not provided with information on additional client business opportunities when assessing a client's potential inventory obsolescence risk. This study examines the impact of the pressure to obtain potential client business opportunities on auditor judgments. Journal of Forensic Accounting Research Teaching Notes.Journal of Forensic Accounting Research.The Journal of the American Taxation Association.Journal of Management Accounting Research.Journal of International Accounting Research.Journal of Information Systems Teaching Notes. Journal of Governmental & Nonprofit Accounting Teaching Notes.Journal of Governmental & Nonprofit Accounting.Journal of Emerging Technologies in Accounting Teaching Notes.Journal of Emerging Technologies in Accounting.Current Issues in Auditing Teaching Notes.AUDITING: A Journal of Practice and Theory.Issues in Accounting Education Teaching Notes.
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