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.
March 2003
Behavioral Research in Accounting;2003, Vol. 15, p1
Academic Journal
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 decision aids; Why auditors may over-rate the explanations provided by a decision aid relative to those provided by a client; Results indicating auditors rated explanations provided by decision aids as more sufficient than clients despite both explanations being insufficient.


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