Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure.
通过实验研究审计师与客户冲突中，冲突性质、客户财务状况、审计公司提供管理咨询服务和市场竞争程度如何影响资深贷款人对审计师抵制客户压力能力的感知。
Abstract ABSTRACT: The objective of this study is to examine how certain contextual factors in auditor-client conflicts affect the perceived ability of auditors to resist client pressure. A review of the literature resulted in the identification of four factors hypothesized to affect sophisticated financial statement users' perceptions of audit conflict outcomes: nature of conflict issue, client's financial condition, provision of MAS by the audit firm, and the degree of competition in the audit services market. A full-factorial, repeated measures ANOVA experiment was conducted using senior loan officers as subjects. The results indicate that a client in good financial condition is perceived as being more likely to obtain its preferred outcome to an audit conflict than a client in poor financial condition. Clients are also viewed as being more likely to obtain their preferred resolution to a conflict when the conflict issue is not dealt with precisely by the technical standards.