The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client‐Preferred Accounting Methods

By Kathryn Kadous, S. Kennedy, Mark E. Peecher. 2003

344 citations recorded by the source corpus.

Subfields: Accounting, General Decision Sciences, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/a05613517366aba818fa04261d1868469c92d395

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Citations in the corpus

The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments (2011, methodology): “To formulate our theoretical predictions about the effect of prior involvement and client pressure on the magnitude of proposed audit adjustments, we draw upon research on escalation of commitment (Staw 1976, 1981), motivated reasoning (Kunda 1990; Kadous et al. 2003), and prior auditor involvement ”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, positive): “Kadous et al. (2003) investigated the effectiveness of regulation designed to curb auditors’ tendency to make reporting judgments consistent with their client’s preferences and found auditors assessment of the quality of the client’s accounting can result in auditors being more likely to permit…”
Auditors' Identification with Their Clients and its Effect on Auditors' Objectivity (2007, background): “…research finds that auditors are more likely to favor a client-preferred treatment when there is a salient financial incentive to do so and GAAP is ambiguous (e.g., Hackenbrack and Nelson 1996; Salterio 1996; Salterio and Koonce 1997; Haynes et al. 1998; Mayhew et al. 2001: Kadous et al. 2003).”
How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability (2013, positive): “Auditor motivated reasoning is resilient in that even explicitly asking auditors to objectively assess the quality of management’s accounting can increase their propensity to accept management’s preferred accounting choices (Kadous et al. 2003).”
Audit Quality: Insights from the Academic Literature (2013, background): “, Schatzberg and Sevcik 1994; Beeler and Hunton 2002), and other client-related and engagement pressures (e.g., Hackenbrack and Nelson 1996; Haynes et al. 1998; Jenkins and Haynes 2003; Kadous et al. 2003; Blay 2005).”