Cyr, Dominic; Héroux, Sylvie; Fontaine, Richard - In: Managerial Auditing Journal 35 (2020) 8, pp. 1189-1211
Purpose: The purpose of this paper is to examine circumstances under which auditors subordinate their judgment. More specifically, the authors investigate factors associated with auditors’ propensity to accept client-preferred accounting methods that conform to accounting standards but do not...