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Auditors' Acceptance of Client-preferred Financial Reporting : = The Influence of Professional Role Identities and Client Importance.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Auditors' Acceptance of Client-preferred Financial Reporting :/
其他題名:	The Influence of Professional Role Identities and Client Importance.
作者:	Hillison, Sean Michael.
面頁冊數:	1 online resource (143 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.
Contained By:	Dissertation Abstracts International79-09A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355889048

Auditors' Acceptance of Client-preferred Financial Reporting : = The Influence of Professional Role Identities and Client Importance.
Hillison, Sean Michael.

Auditors' Acceptance of Client-preferred Financial Reporting :The Influence of Professional Role Identities and Client Importance. - 1 online resource (143 pages)

Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.

Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2017.

Includes bibliographical references

Auditors protect our capital markets by assuming a stakeholder interest role of constraining aggressive, client-preferred financial reporting; in order to profitably operate as a business, however, they also must undertake a commercial role of acquiring or retaining profitable clients. In this dissertation, I examine and report the results of two experiments, testing whether the salience of auditors' professional role identities (stakeholder interest versus commercial) and client importance (lower versus higher) interact to jointly influence decisions about client financial reporting. Drawing on research in psychology, I predict and find that seasoned audit partners, compared to lower-ranked audit seniors, allow more aggressive client accounting recognition when a commercial versus stakeholder interest role identity is salient, but only when serving clients of lower importance. Audit partners with a salient stakeholder interest role identity request more conservative client accounting recognition regardless of client importance level. When the stakes of making an incorrect decision are lower (i.e., lower client importance), identity-related information processing biases are more likely to manifest, yet as decision stakes increase (i.e., higher client importance), accuracy motivations attenuate the identity effects. In addition, I find that audit partners treat the paired decision of accounting recognition and financial statement disclosure transparency (collectively, financial reporting) differently depending on client importance level. Specifically, audit partners request more conservative accounting recognition, but allow less financial statement disclosure transparency, particularly when client importance is higher. A comparison of audit partner and audit senior judgments reveals that, expectedly, lower-ranked audit seniors are not as influenced by professional role identity and client importance.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355889048Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Auditors' Acceptance of Client-preferred Financial Reporting : = The Influence of Professional Role Identities and Client Importance.
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502 $a Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2017.
504 $a Includes bibliographical references
520 $a Auditors protect our capital markets by assuming a stakeholder interest role of constraining aggressive, client-preferred financial reporting; in order to profitably operate as a business, however, they also must undertake a commercial role of acquiring or retaining profitable clients. In this dissertation, I examine and report the results of two experiments, testing whether the salience of auditors' professional role identities (stakeholder interest versus commercial) and client importance (lower versus higher) interact to jointly influence decisions about client financial reporting. Drawing on research in psychology, I predict and find that seasoned audit partners, compared to lower-ranked audit seniors, allow more aggressive client accounting recognition when a commercial versus stakeholder interest role identity is salient, but only when serving clients of lower importance. Audit partners with a salient stakeholder interest role identity request more conservative client accounting recognition regardless of client importance level. When the stakes of making an incorrect decision are lower (i.e., lower client importance), identity-related information processing biases are more likely to manifest, yet as decision stakes increase (i.e., higher client importance), accuracy motivations attenuate the identity effects. In addition, I find that audit partners treat the paired decision of accounting recognition and financial statement disclosure transparency (collectively, financial reporting) differently depending on client importance level. Specifically, audit partners request more conservative accounting recognition, but allow less financial statement disclosure transparency, particularly when client importance is higher. A comparison of audit partner and audit senior judgments reveals that, expectedly, lower-ranked audit seniors are not as influenced by professional role identity and client importance.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
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710 2 $a University of Illinois at Urbana-Champaign. $b Accountancy. $3 1195345
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