Peytcheva, Marietta; Gillett, Peter R. - In: Managerial Auditing Journal 27 (2012) 9, pp. 796-820
will be suppressed. Findings – Auditors participating in the study believe that prior involvement will induce a perception … work. Participants perceive an auditor with prior involvement in the audit work to be more likely to suppress audit … evidence than an auditor with no prior involvement; this effect is largely explained by the personal reputation threats …