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Jurnal

Auditing (A307)

Keyword

Pengarang

  1. Morina D. Rennie
  2. Lori S. Kopp
  3. W. Morley Lemon

    Subject

    ACCOUNTING

    [Abstrak]

    This
    research examines financial statement auditors’ trust of members of client
    management in the context of a disagreement. In this descriptive field study
    involving 48 partners and 23 managers of Canadian offices of international
    accounting firms, we explore factors that can influence an auditor’s trust of
    client management. We find that a client representative’s openness of
    communication and demonstration of concern during an auditor-client
    disagreement are positively associated with the trust that an auditor feels for
    that individual. We also find that aspects of the auditorclient relationship
    are associated with auditor trust. Responses to general questions about trust
    and auditing indicate that our auditors believe it is important to trust their
    clients and that they attempt to ensure that trust does not impede professional
    skepticism, primarily through a rigorous audit process and the adoption of an
    independent attitude.


     






     



     

    Periode

    Vol 29, Nomor 01 CD, Tahun 2010

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