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The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud

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  • William Kerler
  • Larry Killough

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  • William Kerler & Larry Killough, 2009. "The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud," Journal of Business Ethics, Springer, vol. 85(2), pages 109-136, March.
    • Handle: RePEc:kap:jbuset:v:85:y:2009:i:2:p:109-136
    DOI: 10.1007/s10551-008-9752-x
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    References listed on IDEAS

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    1. Pincus, Karen V., 1989. "The efficacy of a red flags questionnaire for assessing the possibility of fraud," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 153-163, January.
    2. Lawrence A. Ponemon, 1992. "Auditor underreporting of time and moral reasoning: An experimental lab study," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 171-189, September.
    3. Peecher, ME, 1996. "The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 125-140.
    4. Flores, Fernando & Solomon, Robert C., 1998. "Creating Trust1," Business Ethics Quarterly, Cambridge University Press, vol. 8(2), pages 205-232, April.
    5. Knapp, Carol A. & Knapp, Michael C., 2001. "The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 25-37, January.
    6. Windsor, Carolyn A. & Ashkanasy, Neal M., 1995. "The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 701-720.
    7. Stephen K. Asare & Arnold M. Wright, 2004. "The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 325-352, June.
    8. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
    9. Zimbelman, MF, 1997. "The effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions," Journal of Accounting Research, Wiley Blackwell, vol. 35, pages 75-97.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Noel Harding & Mohammad I. Azim & Radzi Jidin & Janine P. Muir, 2016. "A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism," Australian Accounting Review, CPA Australia, vol. 26(3), pages 243-254, September.
    2. Filipović Ivica & Šušak Toni & Lijić Andrea, 2021. "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion," Business Systems Research, Sciendo, vol. 12(1), pages 96-108, May.
    3. Nonna Martinov-Bennie & Jeffrey Cohen & Roger Simnett, 2011. "Impact of the CFO's affiliation on auditor independence," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(8), pages 656-671, September.
    4. Amalya L. Oliver & Kathleen Montgomery & Shimrit Barda, 2020. "The multi-level process of trust and learning in university–industry innovation collaborations," The Journal of Technology Transfer, Springer, vol. 45(3), pages 758-779, June.
    5. Harold Hassink & Roger Meuwissen & Laury Bollen, 2010. "Fraud detection, redress and reporting by auditors," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(9), pages 861-881, October.
    6. Sammy Xiaoyan Ying & Chris Patel, 2015. "The Influence of Partners? Views on Chinese Auditors? Judgments Related to Professional Scepticism," Proceedings of Business and Management Conferences 2304228, International Institute of Social and Economic Sciences.
    7. Xingqiang Du & Yiqi Zhang & Shaojuan Lai & Hexin Tao, 2024. "How Do Auditors Value Hypocrisy? Evidence from China," Journal of Business Ethics, Springer, vol. 191(3), pages 501-533, May.
    8. Jonathan H. Grenier, 2017. "Encouraging Professional Skepticism in the Industry Specialization Era," Journal of Business Ethics, Springer, vol. 142(2), pages 241-256, May.
    9. Jace Garrett & Rani Hoitash & Douglas F. Prawitt, 2014. "Trust and Financial Reporting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1087-1125, December.
    10. F. Todd DeZoort & Paul D. Harrison, 2018. "Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations," Journal of Business Ethics, Springer, vol. 149(4), pages 857-874, June.
    11. William F., Messier & Robertson, Jesse C. & Simon, Chad A., 2015. "The effects of client management concessions and ingratiation attempts on auditors' trust and proposed adjustments," Advances in accounting, Elsevier, vol. 31(1), pages 80-90.
    12. Ashari Ashari & Marthin Nanere & Philip Trebilcock, 2018. "Corruption awareness and ethical decision making in Indonesia," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 570-586, June.
    13. Hsieh, Tien-Shih & Kim, Jeong-Bon & Wang, Ray R. & Wang, Zhihong, 2020. "Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees," Journal of Accounting and Economics, Elsevier, vol. 69(1).
    14. Helen Brown-Liburd & Jeffrey Cohen & Greg Trompeter, 2013. "Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation," Journal of Business Ethics, Springer, vol. 116(2), pages 311-325, August.
    15. Konstantinos Eleftheriou & Iliya Komarev & Paul Klumpes, 2023. "Regulating the Market for Audit Services: A Game Theoretic Approach," Abacus, Accounting Foundation, University of Sydney, vol. 59(3), pages 697-734, September.

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