TITLE

Auditors As Advocates For Their Clients: Perceptions Of The Auditor-Client Relationship

AUTHOR(S)
Jenkins, J. Gregory; Lowe, D. Jordan
PUB. DATE
March 1999
SOURCE
Journal of Applied Business Research;Spring99, Vol. 15 Issue 2, p73
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Reports on the result of a survey of an accounting firm's auditing managers and senior managers regarding the issue of advocacy as it relates to audit clients and auditors' perceptions of business relationships with their clients. Details on the survey; Auditor-client relationships; Discussion and conclusions.
ACCESSION #
2014567

 

Related Articles

  • The Effect of Client vs. Decision Aid as a Source of Explanations upon Auditors' Sufficiency Judgments: A Research Note. Anderson, John C.; Moreno, Kimberly K.; Mueller, Jennifer M. // Behavioral Research in Accounting;2003, Vol. 15, p1 

    Examines whether auditors will rate explanations for an unusual fluctuation provided by a decision aid as sufficient than the same explanations provided by a client, when the explanations are insufficient to account for the fluctuation. View that little is known about auditors' perceptions of...

  • How the Auditor-Client Relationship Affects the Extent of Value-Added Service Provided to the Client. Herda, David N.; Lavelle, James J. // Current Issues in Auditing;2013, Vol. 7 Issue 1, pP9 

    This article summarizes our recent study, ''Auditor Commitment to Privately Held Clients and its Effect on Value-Added Audit Service'' (Herda and Lavelle 2013), which examines how the relationship between individual auditors and their clients affects the extent of value-added services that...

  • Audit Analytical Procedures: A Field Investigation. Hirst, D. Eric; Koonce, Lisa // Contemporary Accounting Research;Fall1996, Vol. 13 Issue 2, p457 

    Analytical procedures have become an increasingly important part of financial statement auditing over the last 10 years. First recommended for audits by the Auditing Standards Board in 1978, analytical procedures are mandated for planning and overall review purposes by Statement on Auditing...

  • A Test of Audit Pricing in the Small-Client Segment: A Comment. Gist, Willie E. // Journal of Accounting, Auditing & Finance;Spring95, Vol. 10 Issue 2, p223 

    This study is the second to provide a richer test of the association between auditor size and audit fees by using three audit firm size classes in the small-client segment of the U.S. audit market. The finding of a Big 8 (now Big 6) price premium is consistent with Francis and Simon [1]....

  • Non-Big Four Nab More Than Two-Thirds Of Big Four Losses.  // Public Accounting Report;4/15/2005, Vol. 29 Issue 7, p6 

    The article reports on the increasing number of non-Big Four accounting firms that are acquiring the audit engagement losses of Big Four accounting firms, according to the analysis of "Public Accounting Report" of the quarterly U.S. Securities and Exchange Commission audit change data provided...

  • Basic Communications: For Auditors and Registrants, It's That Simple. Spinella Jr., Joseph E. // Pennsylvania CPA Journal;Spring2006, Vol. 77 Issue 1, p3 

    The article examines the effect of the Sarbanes-Oxley Act on the relationship between registrants and their auditors. Section 404 mandates that registrants include in their annual reports a statement of management's responsibility for control over financial reporting. The registrant's...

  • Audit headaches.  // Accountancy;Dec1992, Vol. 110 Issue 1192, p21 

    This article highlights a survey conducted by the Management Information Centre on the state of auditing services in Great Britain. The survey found that small and medium-sized practices around the country are facing problems because audits are increasingly unprofitable. The survey showed that...

  • APB warns against AEM.  // Accountancy;Jul2001, Vol. 128 Issue 1295, p20 

    This article focuses on the consultation paper issued by the Auditing Practices Board (APB) in Great Britain warning auditors to be aware of aggressive earnings management. APB chairman Ian Plaistowe said that over the last three years in the U.S., there have been 464 restatements of accounts,...

  • THE EFFECTS OF AUDIT FIRM ROTATION ON EARNINGS QUALITY. NICOLÄ‚ESCU, EUGEN // Economics, Management & Financial Markets;Mar2014, Vol. 9 Issue 1, p148 

    Over the past decade, there has been increasing evidence describing abnormal accruals and earnings response coefficients as proxies for audit quality, the effect that the length of the auditor-client tenure has had on audit quality, audit procurement mechanisms such as rotation of the audit firm...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics