The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure

Author:

Ying Sammy Xiaoyan1ORCID,Patel Chris2ORCID,Dela Cruz Aeson Luiz2

Affiliation:

1. Newcastle Business School The University of Newcastle Sydney New South Wales Australia

2. Department of Accounting and Corporate Governance, Macquarie Business School Macquarie University North Ryde New South Wales Australia

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Reference103 articles.

1. Social identification, self‐categorization and social influence;Abrams D.;European Review of Social Psychology,1990

2. Australian Auditing and Assurance Standards Board (AUASB). (2012)Professional scepticism in an audit of a financial report. AUASB Bulletin. Available from:https://www.auasb.gov.au/admin/file/content102/c3/Aug12_AUASB_Bulletin_Professional_Scepticism_in_an_Audit_of_a_Financial_Report.pdf

3. The effect of the social mismatch between staff auditors and client management on the collection of audit evidence;Bennett G.B.;The Accounting Review,2013

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