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Ettredge Ettredge, Shane Shane, Smith Smith (1988)
Audit Firm Size and the Association Between Reported Earnings and Security ReturnsAuditing: A Journal of Practice & Theory
Lindsay Lindsay, Rennie Rennie, Murphy Murphy, Silvester Silvester (1987)
Independence of External Auditors: A Canadian PerspectiveAdvances in International Accounting
Walker Walker, Pierce Pierce (1988)
The Price Waterhouse Audit: A State of the Art ApproachAuditing: A Journal of Practice & Theory
L. Deangelo (1981)
Auditor size and audit qualityJournal of Accounting and Economics, 3
Amernic Amernic, Aranya Aranya (1981)
Public Accountants' Independence: Some Evidence in a Canadian ContextInternational Journal of Accounting
Gul Gul (1987)
Field Dependence Cognitive Style as a Moderating Factor in Subjects' Perceptions of Auditor IndependenceAccounting and Finance
Knapp Knapp (1985)
Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management PressureThe Accounting Review
McConnell McConnell (1984)
Auditor Changes and Related DisagreementsAuditing: A Journal of Practice and Theory
Poole Poole (1987)
Creative Accounting … A Race for the Bottom?The Chartered Accountant in Australia
R. Ashton (1974)
An Experimental Study of Internal Control JudgmentsJournal of Accounting Research, 12
William Wright (1976)
Discussion of Expert Judgment in Audit Program PlanningJournal of Accounting Research, 14
John Eichenseher, D. Shields (1985)
Corporate director liability and monitoring preferencesJournal of Accounting and Public Policy, 4
E. Joyce (1976)
Expert Judgment In Audit Program PlanningJournal of Accounting Research, 14
Sinclair Sinclair (1987)
Independence and the Accountant EntrepreneurThe Chartered Accountant in Australia
D. Nichols, David Smith (1983)
Auditor Credibility And Auditor ChangesJournal of Accounting Research, 21
Nichols Nichols, Price Price (1976)
The Auditor‐Firm Conflict: An Analysis Using Concepts of Exchange TheoryThe Accounting Review
Jere Francis (1984)
The effect of audit firm size on audit prices: A study of the Australian MarketJournal of Accounting and Economics, 6
Goldman Goldman, Barlev Barlev (1974)
The Auditor‐Firm Conflict of Interests: Its Implications for IndependenceThe Accounting Review
Shockley Shockley (1981)
Perceptions of Auditors' Independence: An Empirical AnalysisThe Accounting Review
Wise Wise (1986)
Annual Accounts— Fact or FictionThe Chartered Accountant in Australia
Sue McKinley, K. Pany, Philip Reckers (1985)
An Examination Of The Influence Of Cpa Firm Type, Size, And Mas Provision On Loan Officer Decisions And PerceptionsJournal of Accounting Research, 23
Carpenter Carpenter, Strawser Strawser (1971)
Displacement of Auditors When Clients Go PublicJournal of Accountancy
Abstract: This study investigates the perceived effects of four factors on the likelihood that an auditor will acquiesce to the demands of a client when a dispute arises over a significant financial reporting issue. A repeated measures experiment was conducted using 49 security analysts and 69 bankers as subjects. Analysis of Variance results indicate that an auditor is perceived as being more likely to acquiesce to his client's demands when the accounting issue in dispute is not dealt with clearly by an accounting standard. Auditors also are viewed as being more likely to acquiesce when: (1) competition in the audit environment is aggressive; (2) the audit firm is small; and (3) the audit firm provides management consulting services to its audit client.
Accounting & Finance – Wiley
Published: Nov 1, 1989
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