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  • Jennifer M Mueller-Phillips
    Trust and Professional Skepticism in the Relationship...
    research summary posted June 22, 2017 by Jennifer M Mueller-Phillips, tagged 04.0 Independence and Ethics, 08.04 Auditors’ Professional Skepticism 
    Title:
    Trust and Professional Skepticism in the Relationship between Auditors and Clients: Overcoming the Dichotomy Myth
    Practical Implications:

    The findings from this study have direct implications for practitioners and policy makers. Current legislation efforts separate the auditor from the client and are not effective in raising the client’s perception of professional skepticism. Instead, the authors propose regulators giving auditors and clients sufficient leeway to establish identification-based trust.

    Citation:

    Aschauer, Ewald, et al. “Trust and Professional Skepticism in the Relationship between Auditors and Clients: Overcoming the Dichotomy Myth.” Behavioral Research in Accounting 29.1 (2017): 19.

    Home:

    http://commons.aaahq.org/groups/e5075f0eec/summary

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