Affiliation:
1. Virginia Commonwealth University
2. Longwood University
Abstract
ABSTRACT
This paper reports the results of an experiment examining whether estimate source (developed by an external consultant or the audit client) interacts with social pressure (obedience pressure from a superior or conformity pressure from a peer) to influence Chinese auditors' judgments of fair value estimates. The results reveal an interaction between the source of the estimate and the type of social pressure. Specifically, Chinese auditors' risk assessments and judgments regarding whether an auditor will investigate further are not influenced by relevant information about a fair value estimate's source when advised to use a questionable estimate by a superior. However, when the same advice is received from a peer, the likelihood of further investigation and auditors' risk assessments are impacted by the estimate's source.
Publisher
American Accounting Association
Subject
Organizational Behavior and Human Resource Management,Accounting
Reference53 articles.
1. The effects of source credibility on tax professional judgment in consulting engagements;Alexander;Journal of the American Taxation Association,2003
2. The effects of source-competence information and its timing on auditors' performance of analytical procedures;Anderson;Auditing: A Journal of Practice & Theory,1994
3. Developing equivalent Chinese and English scale-point labels for rating scales used in survey research;Au;Asian Journal of Social Psychology,2011
4. International financial reporting standards (IFRS): Pros and cons for investors;Ball;Accounting and Business Research,2006
5. Expert judgment in the audit team: A source reliability approach;Bamber;Journal of Accounting Research,1983
Cited by
9 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献