The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees
作者： Philip R. Beaulieu
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摘要: Client integrity concerns auditors when they plan new audit engagements because it is related to both fraud risk and the source credibility of clients. Auditors may increase work fees judge be below normal. In an experiment, a sample 63 Canadian partners read information about prospective client, including client's CFO. This was manipulated support judgment either high or low integrity. As hypothesized, judgments client were negatively judgments, evidence extent recommendations (indirectly through judgments), fee recommendations).
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