The Relationship Between Client Advocacy and Audit Experience: An Exploratory Analysis.
这项探索性研究调查了审计师是否会扮演客户倡导者的角色，发现经验丰富的审计师在客户利益凸显时更可能表现出倡导行为，这对审计独立性提出了质疑。
Abstract This paper reports the results of an exploratory study designed to investigate whether auditors assume the role of client advocate. Results indicate that auditors did not automatically assume an advocacy position. However, when client interests were made salient, experienced auditors exhibited behavior consistent with advocacy. These results are discussed in light of the conflicting incentives faced by auditors and recent criticisms that auditors may lack the impartiality necessary to provide reliable audits. Given the exploratory nature of this study, further research appears to be warranted so that a more complete understanding of the auditor's willingness to act as a client advocate may be gained.