How Does Audit Firm Emphasis on Client Relationship Quality Influence Auditors’ Inferences about and Responses to Potential Persuasion in Client Communications?

摘要: Audit firms’ client relationship management efforts may influence auditors’ evidence-gathering decisions. If auditors avoid pursuing certain types of evidence out concern for making favorable impressions on clients, then be susceptible to persuasion that is potentially present in client-provided information. In an experiment, we examine a potential tactic — expressed high confidence under varying levels audit firm-imposed pressure satisfy clients. We how these factors awareness client’s explanation, and more importantly, the additional seek response explanation. Consistent with Persuasion Knowledge Model (Friestad Wright 1994), predict find stronger satisfaction pressure, when expresses interpret such as attempt, not innocuous expression. However, propensity gather would substantiate explanation greater only if they encounter are weaker pressure. Our results suggest even though sensitizes concerned about managing make decisions inconsistent resisting performing higher quality audits.