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The effects of client management concessions and ingratiation attempts on auditors' trust and proposed adjustments
Messier, William F.; Robertson, Jesse C.; Simon, Chad A. - In: Advances in accounting : a research annual 31 (2015) 1, pp. 80-90
Persistent link: https://www.econbiz.de/10011344302
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The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors' judgments
Rapley, Eric T.; Robertson, Jesse C.; Smith, Jason - In: Journal of accounting and public policy 40 (2021) 5, pp. 1-21
Persistent link: https://www.econbiz.de/10012820265
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The Effects of Client Management Concessions and Ingratiation Attempts on Auditors’ Trust and Proposed Adjustments
Messier, Jr., William F. - 2015
We find that when a manager concedes on an initial potential adjustment, auditors place more trust in the manager and propose smaller aggregate adjustments. Furthermore, ingratiation has a marginally positive effect on auditor trust when the manager first concedes. However, our results indicate...
Persistent link: https://www.econbiz.de/10013037130