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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.

This study contributes to the cognitive processes and expertise research in judgment and decision-making in auditing. It uses the levels-of-processing theory (Craik & Lockhart, 1972) to investigate the amount of auditor attention given to information during internal control documentation procedures, and the effect of this attention on internal control information acquisition and risk assessment. Based on levels-of-processing, the attention required to complete an internal control questionnaire (ICQ) is predicted to result in the acquisition of more internal control information than when a completed ICQ is reviewed. In addition, auditors who complete an ICQ should assess control risk more like experts’ than auditors, who review an ICQ completed by another individual. Results suggest that the audit seniors who completed an ICQ retained significantly more internal control information than audit seniors who reviewed an ICQ completed by another individual. This result held when separately examining the internal control strengths and weaknesses. In addition, audit seniors who completed an ICQ-assessed control risk at a level comparable to the control risk assessments of audit managers in the same firm.

Implementing total quality management (TQM) is not without difficulties and achieving its promised benefits is not easy. The purpose of this paper is to identify the barriers to TQM successful implementation.

A literature review has been done to explore the major reasons for the failure of TQM programmes.

An examination of 54 TQM empirical studies identified 54 obstacles to successful TQM implementation. There are both theoretical and practical difficulties in applying TQM in organisations. An ineffective TQM package, inappropriate TQM implementation methods and an inappropriate environment for implementing TQM are the main reasons for TQM failure. The most frequently mentioned reasons for TQM implementation failures include insufficient education and training, lack of employees’ involvement, lack of top management support, inadequate resources, deficient leadership, lack of a quality-oriented culture, poor communication, lack of a plan for change and employee resistance to the change programme.

The review was limited to articles written in English language during the past 30 years (1980-2010).

TQM does deliver better performance when an appropriate model of TQM is appropriately implemented in a supportive environment. The findings of this paper provide managers with a practical understanding of the factors that are likely to obstruct TQM implementation. Managers should overcome these barriers to achieve the TQM benefits.

Understanding the factors that are likely to obstruct TQM implementation will help organisations in planning better TQM models.