The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees

By P. Beaulieu. 2001

137 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/783878d17742044a97fffffb39a5cf098078a374

How researchers see this paper

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In Accounting

1. A. Vanstraelen
2. W. Robert Knechel
3. J. Judd
4. James Stekelberg
5. Kari Joseph Olsen
6. Mikko P. Zerni
7. Dana R. Hermanson
8. R. Ramsay

In Economics and Econometrics

1. Mikko P. Zerni
2. Kari Joseph Olsen
3. James Stekelberg
4. Dana R. Hermanson
5. W. Robert Knechel
6. A. Vanstraelen

Citations in the corpus

• How do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees (2015, background): “appropriate level (Beaulieu 2001; Gul, Chen, and Tsui 2003; Kizirian, Mayhew, and Sneathen 2005; Johnson et al. 2013).”
• The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior (2012, unknown): “Prior research also documents a positive association between the aggressiveness of financial reporting (or the risk of earnings manipulation) and audit fees (e.g., Phillips, 1999; Beaulieu, 2001; Gul et al., 2003; Hogan and Wilkins, 2008; Hoitash et al., 2008).”
• Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees (2020, unknown): “Empirical evidence have shown that auditors incorporate management integrity into their judgment and decision making when assessing inherent risks and control risks associated with audit engagements (Ayers and Kaplan, 1998; Beaulieu, 2001; Kizirian et al., 2005; Shaub, 1996).”
• Does the identity of engagement partners matter? An analysis of audit partner reporting decisions (2015, background): “Prior studies have also reported that auditors are sensitive to the source of audit evidence (Beaulieu 2001; Goodwin 1999; Goodwin and Trotman 1996; Hirst 1994a, 1994b), and that auditors’ assessment of management credibility is the central factor in audit planning (Beaulieu 2001; Hirst 1994b; Kizir”
• Auditor Risk Assessment: Insights from the Academic Literature (2006, background): “Beaulieu (2001) explores the relation of new clients’ perceived integrity with auditors’ risk”
• Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor (2013, unknown): “Beaulieu (2001) found evidence of a negative relationship between perceived client integrity and audit effort.”