Does Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners?
通过两项实验，研究发现参与客户获取的审计项目合伙人倾向于做出偏袒客户的判断，而项目质量复核合伙人虽不受此影响，但可能做出偏袒项目合伙人的决策。
We conduct two experiments using experienced audit partners as participants to investigate whether engagement partners’ involvement in the client acquisition process as the contact partner can influence their subsequent audit judgments, and whether the engagement quality review partner’s judgments are influenced when he or she is aware that engagement partners play both roles. As predicted, we find that engagement partners who are also the contact partners during client acquisition tend to make judgments that are biased in favor of the client. However, engagement quality review partners are not sensitive to whether the engagement partner was the contact partner or not, but may be motivated to make decisions that favor the engagement partner. Our results provide a deeper understanding of how the client acquisition process influences the judgments of various partners later in the course of audit engagements.