We investigate the effects of audit committee members' dispositional trust and management incentives on audit committee … judgments. Results of an experiment indicate that: (1) When management has incentives to manage earnings, less trusting audit … management has incentives to manage earnings, less trusting audit committee members are more likely to perceive that management …

profession, wecollected dispositional trust measures from 53 graduate accounting students who planned toenter the auditing … appears that the advancement of highly trusting individualscould result in the promotion of effective client management at the …