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The impact of contextual factors on auditors' ability to resist management pressure

Author

Listed:
  • Dijk, M. van
  • Jansman, A.J.E.

    (Groningen University)

Abstract

This study examines the impact of the extend to which auditors will be able to justify errors in case of litigation, the strategy of the audit firm, the authority of the client’s management to choose the audit firm and the extend to which auditors are successful in their careers on auditors’ willingness to allow errors in financial statements under mangement pressure. The results show that all factors, with the exception of audit firms strategy, significantly influence auditors’ ability to resist management pressure.

Suggested Citation

  • Dijk, M. van & Jansman, A.J.E., 1999. "The impact of contextual factors on auditors' ability to resist management pressure," Research Report 99E54, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    • Handle: RePEc:gro:rugsom:99e54
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    File URL: http://irs.ub.rug.nl/ppn/190864567
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