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.
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Publisher Info
Paper provided by University of Groningen, Research Institute SOM (Systems, Organisations and Management) in its series Research Report with number
99E54.