Gold-Nöteberg, A.H.; Hunton, J.E.; Gomaa, M.I. - Erasmus Research Institute of Management (ERIM), ERIM … - 2006
This study assesses the influence of client gender and auditor gender on auditors’ judgments. In an experimental task, a client offers unverified explanations as to why the auditor’s initial proposed adjusting journal entry (AJE) to lower the inventory value should not be recorded....