Understanding Auditor-client Relationships: A Multi-faceted Analysis
This work is intended to assist researchers, regulators, and practitioners who are interested in the topic of auditor independence. It presents a comprehensive model of the individual, work place, organization, inter-organizational, and organizational field level determinants of the topic.
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CHAPTER 1 INTRODUCTION TO THE ISSUE OF AUDITOR INDEPENDENCE
CHAPTER 2 REVIEW OF PREVIOUS MODELS OF AUDITORCLIENT RELATIONSHIPS
PROLOGUE TO THE MICROLEVEL MODEL DEVELOPED IN CHAPTERS 3 TO 5 THE PROFESSIONAL IN HIS WEB THE IMPACT OF PRO...
CHAPTER 3 THE PROFESSIONAL AT THE CENTER OF HIS WEB THE IMPACT OF INDIVIDUAL FACTORS ON THE AUDITOR INDEPEND...
Key Definitions of Individual Level Factors
CHAPTER 4 THE PROFESSIONAL IN HIS RELATIONSHIP TO OTHERS SOCIAL PERCEPTION INTERACTION AND EMBEDDEDNESS IN C...
CHAPTER 5 THE PROFESSIONAL IN HIS WEB THE ROLE OF ORGANIZATIONAL CONTROL SYSTEMS
ability accounting firms actions agency theory AICPA argued aspiration level audit firm Audit Manager audit structuring auditor and client auditor behavior auditor-client relationship auditor's role career Chapter characteristics characterized client firm client management concept conflict CPA firms decision-making team Defining Issues Test definition described determinants of auditor discussed economic effects employees environment environmental ethical climates exist expectations external financial statements firm personnel firm's firm’s focal GAAP goals greater implications important individual auditor individual behavior individual’s influence interactions internal issues judgment lead less literature locus of control machiavellianism Manager’s micro-level model motivation needs norms one’s organization organization’s organizational culture organizational structure outcome Palmon parties Partner-in-Charge perceived perceptions perceptual map personality position potential preferences presented professional psychological psychological contract public accounting rational-legal authority regulatory response result Review Partner rewards Role Episode role senders role set situations social context specific stage standards understanding values
Page 120 - Ashkanasy. 1995. The effect of client management bargaining power, moral reasoning development and belief in a just world on auditor independence.