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Exploring Trust and the Auditor-Client Relationship: Factors Influencing the Auditor’s Trust of a Client Representative

✍ Scribed by Rennie, Morina D.; Kopp, Lori S.; Lemon, W. Morley

Book ID
120640760
Publisher
American Accounting Association
Year
2010
Tongue
English
Weight
147 KB
Volume
29
Category
Article
ISSN
0278-0380

No coin nor oath required. For personal study only.

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The purpose of this study is to extend our understanding of the factors that impact auditor judgment and decision-making. Specifically, we investigate how two factors, client importance and auditor trust, impact auditors' directional goal commitment and decision-making at the transaction level. We f