Search Results - subject:"Client identification"

The ties that bind : a systematic review of behavioral research on social bonds and social ties in accounting

Brown, J. Owen; Deng, Emily K. - In: Behavioral research in accounting 37 (2025) 2, pp. 1-26

Persistent link: https://www.econbiz.de/10015595657

Antecedents and outcomes of auditor identities : evidence from the behavioral literature and directions for future research

Fuller, Stephen H.; Riley, Tracey J.; Stuart, Andrew C. - In: Behavioral research in accounting 35 (2023) 2, pp. 73-92

Persistent link: https://www.econbiz.de/10014390369

Linking skeptical judgment with skeptical action : consideration of client identification and professional commitment

Ortegren, Marc; Downen, Tom; Kim, Sarah - In: The journal of corporate accounting & finance 33 (2022) 4, pp. 74-91

Persistent link: https://www.econbiz.de/10013463662

The effects of economic and social bonds with clients on tax professionals' recommendations

Vermeer, Beth Y.; Spilker, Brian Clark; Curatola, Anthony P. - In: The journal of the American Taxation Association : a … 42 (2020) 2, pp. 145-158

Persistent link: https://www.econbiz.de/10012494539

Auditor objectivity as a function of auditor negotiation self-efficacy beliefs

Svanberg, Jan; Öhman, Peter; Neidermeyer, Presha E. - In: Advances in accounting : a research annual 44 (2019), pp. 121-131

Persistent link: https://www.econbiz.de/10012064339

The relationship between transformational client leadership and auditor objectivity

Svanberg, Jan; Öhman, Peter; Neidermeyer, Presha E. - In: Accounting, auditing & accountability journal 30 (2017) 5, pp. 1142-1159

Persistent link: https://www.econbiz.de/10011757957

Does charismatic client leadership constrain auditor objectivity?

Svanberg, Jan; Öhman, Peter - In: Behavioral research in accounting 29 (2017) 1, pp. 103-118

Persistent link: https://www.econbiz.de/10011685637

The relationship between transformational client leadership and auditor objectivity

Svanberg, Jan; Öhman, Peter; Neidermeyer, Presha E. - In: Accounting, Auditing & Accountability Journal 30 (2017) 5, pp. 1142-1159

and that the effect is only partially mediated by client identification. Given these results, suggesting that auditors are … applied the social identity theory framework and found that client identification impairs auditor objectivity. However, the …

Persistent link: https://www.econbiz.de/10014642395

Auditors' identification with their clients : effects on audit quality

Svanberg, Jan; Öhman, Peter - In: The British accounting review : the journal of the … 47 (2015) 4, pp. 395-408

Persistent link: https://www.econbiz.de/10011419385