The Impact of Estimate Source and Social Pressure on Auditors' Fair Value Estimate Choices
实验研究估计来源（外部顾问或审计客户）与社会压力（上级或同伴）如何交互影响中国审计师对公允价值估计的判断，发现上级压力下审计师忽视估计来源信息，而同伴压力下则受来源影响。
ABSTRACT This paper reports the results of an experiment examining whether estimate source (developed by an external consultant or the audit client) interacts with social pressure (obedience pressure from a superior or conformity pressure from a peer) to influence Chinese auditors' judgments of fair value estimates. The results reveal an interaction between the source of the estimate and the type of social pressure. Specifically, Chinese auditors' risk assessments and judgments regarding whether an auditor will investigate further are not influenced by relevant information about a fair value estimate's source when advised to use a questionable estimate by a superior. However, when the same advice is received from a peer, the likelihood of further investigation and auditors' risk assessments are impacted by the estimate's source.