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Critical factors to consider in the development of an audit client engagement decision expert support system: a Delphi study of Big Six practicing auditors

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  • Marilyn Magee Greenstein
  • Diane M. Hamilton

Abstract

The litigious audit environment is driving accounting firms to change their audit client engagement strategies in order to remain viable and successful in a very competitive environment. Firms are realizing the need to make better, more informed decisions regarding client acceptance/continuance decisions. Expert Support Systems are suggested as a useful tool for reengineering the audit client engagement decision. Towards this goal, this study uses the Delphi method with a panel of experts from the Big Six accounting firms to determine critical factors which may cause a firm to reject potential clients. © 1997 John Wiley & Sons, Ltd.

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  • Marilyn Magee Greenstein & Diane M. Hamilton, 1997. "Critical factors to consider in the development of an audit client engagement decision expert support system: a Delphi study of Big Six practicing auditors," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 6(3), pages 215-234, September.
    • Handle: RePEc:wly:isacfm:v:6:y:1997:i:3:p:215-234
    DOI: 10.1002/(SICI)1099-1174(199709)6:33.0.CO;2-7
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