The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure

被引：1
作者：
Ying, Sammy Xiaoyan [1 ,3 ]
Patel, Chris [2 ]
Dela Cruz, Aeson Luiz [2 ]
机构：
[1] Univ Newcastle, Newcastle Business Sch, Sydney, NSW, Australia
[2] Macquarie Univ, Macquarie Business Sch, Dept Accounting & Corp Governance, N Ryde, NSW, Australia
[3] Univ Newcastle, Newcastle Business Sch, 55 Elizabeth, Sydney, NSW 2000, Australia
来源：
ACCOUNTING AND FINANCE | 2023年 / 63卷 / 03期
关键词：
partners' communication; perceived social influence pressure; professional scepticism; PROFESSIONAL SKEPTICISM; PREDECISIONAL DISTORTION; ACCOUNTABILITY; MANAGEMENT; POWER; PERCEPTIONS; PERFORMANCE; BEHAVIORS; IDENTITY; QUALITY;
D O I：
10.1111/acfi.13030
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
We examine the moderating effect of auditors' perceived social influence pressure on the influence of partners' known preferences on auditors' sceptical judgements in China. We invoke social influence theory to provide complementary insights into the driving forces behind auditors' judgements, over and above the pressure arising from accountability. We hypothesise that the influence of partners' known preferences on auditors' sceptical judgements is stronger for auditors who perceive higher social influence pressure than those who perceive lower pressure. Our results support the hypothesis and establish the value of understanding auditors' perceived social influence pressure in managing partners' communication with audit teams.
引用
收藏
页码：3193 / 3215
页数：23
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