TY  - CHAP
AB  - Abstract Independence is the cornerstone of the auditing profession. Even so, it is often assumed that acquiescing to the audit client when a disagreement occurs is more beneficial to the auditor-client relationship than asserting one’s independence (e.g., see Wang & Tuttle, 2009). We look more closely at the issue in the context of auditor-client management disagreements as recalled by experienced auditors.We find that for most disagreements in which the auditor did not make any concession at all, the auditor-client relationship was either unaffected or strengthened. We find that a client’s use of pressure tactics did not appear to influence whether or not the auditor made a concession, but that a client’s use of pressure tactics, was associated with damage to the auditor-client relationship. The importance of the issue causing a disagreement was positively associated with the likelihood of the auditor staying with his/her initial position.
VL  - 18
SN  - 978-1-78441-163-3, 978-1-78441-164-0/1574-0765
DO  - 10.1108/S1574-076520140000018005
UR  - https://doi.org/10.1108/S1574-076520140000018005
AU  - Rennie Morina D.
AU  - Kopp Lori S.
AU  - Lemon W. Morley
PY  - 2014
Y1  - 2014/01/01
TI  - Auditor-Client Disagreements and Independence: An Exploratory Field Study
T2  - Research on Professional Responsibility and Ethics in Accounting
T3  - Research on Professional Responsibility and Ethics in Accounting
PB  - Emerald Group Publishing Limited
SP  - 131
EP  - 166
Y2  - 2024/04/24
ER  -