The Effects of Client Management Concessions and Ingratiation Attempts on Auditors’ Trust and Proposed Adjustments

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 that the benefits to the client manager of conceding are limited in a key way: auditors are not more likely to propose aggregate adjustments that would allow the conceding manager to meet/beat the consensus analysts' EPS forecast

MoreLess

Year of publication:	2015
Authors:	Messier, Jr., William F.
Other Persons:	Robertson, Jesse C. (contributor) ; Simon, Chad (contributor)
Publisher:	[2015]: [S.l.] : SSRN
Subject:	Vertrauen \| Confidence \| Bestätigungsvermerk \| Auditor's report \| Jahresabschlussprüfung \| Financial statement audit \| Verhandlungen \| Negotiations \| Norwegen \| Norway \| Empirische Methode \| Empirical method \| Sozialpsychologie \| Social psychology \| Australien \| Australia
Description of contents:	Abstract [papers.ssrn.com] ; Abstract [doi.org]

Check Google Scholar |

More access options

In German libraries (KVK)

I need help

Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Messier, W. F. Jr., J. C. Robertson and C. A. Simon. 2015. The effects of client management concessions and ingratiation attempts on auditors’ trust and proposed adjustments. Advances in Accounting 31 (1): 80-90 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 6, 2015 erstellt Volltext nicht verfügbar
Other identifiers:	10.2139/ssrn.2016456 [DOI]
Classification:	M40 - Accounting and Auditing. General ; M41 - Accounting
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013037130