IDEAS home Printed from
   My bibliography  Save this article

Investigating professional auditors' perceptions of factors affecting their ability to resist client management pressure in audit disputes


  • Emad Awadallah


Based on perceptions of 106 Egyptian auditors, this paper examines the effects of 4 factors (provision of non-audit services (NAS), level of competition among audit firms 'C', size of audit firm 'S' and client's corporate governance (CG) structure) on auditors' ability to withstand client management pressure. The results indicated that the 4 factors were significant at the 0.05 level. However, the effect of NAS was much greater than any of the other. Moreover, the study has contributed to the literature by implying some reasons why the auditing profession in Egypt is still being perceived as not attaining professional status.

Suggested Citation

  • Emad Awadallah, 2006. "Investigating professional auditors' perceptions of factors affecting their ability to resist client management pressure in audit disputes," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 3(2), pages 220-239.
  • Handle: RePEc:ids:ijaape:v:3:y:2006:i:2:p:220-239

    Download full text from publisher

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:3:y:2006:i:2:p:220-239. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Darren Simpson). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.