Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/162104
Title: Does client acquisition impair the objectivity of engagement partners and engagement quality review partners?
Authors: Chan, Ian
Duh, Rong-Ruey
Tan, Hun-Tong
Keywords: Business::Auditing
Issue Date: 2022
Source: Chan, I., Duh, R. & Tan, H. (2022). Does client acquisition impair the objectivity of engagement partners and engagement quality review partners?. European Accounting Review, 1-20. https://dx.doi.org/10.1080/09638180.2022.2074493
Project: MOE2019-T2-2-137
Journal: European Accounting Review
Abstract: We conduct two experiments using experienced audit partners as participants to investigate whether engagement partners’ involvement in the client acquisition process as the contact partner can influence their subsequent audit judgments, and whether the engagement quality review partner’s judgments are influenced when he or she is aware that engagement partners play both roles. As predicted, we find that engagement partners who are also the contact partners during client acquisition tend to make judgments that are biased in favor of the client. However, engagement quality review partners are not sensitive to whether the engagement partner was the contact partner or not, but may be motivated to make decisions that favor the engagement partner. Our results provide a deeper understanding of how the client acquisition process influences the judgments of various partners later in the course of audit engagements.
URI: https://hdl.handle.net/10356/162104
ISSN: 0963-8180
DOI: 10.1080/09638180.2022.2074493
Rights: © 2022 European Accounting Association. All rights reserved.
Fulltext Permission: none
Fulltext Availability: No Fulltext
Appears in Collections:NBS Journal Articles

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