The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure

Sammy Xiaoyan Ying, Chris Patel and Aeson Luiz Dela Cruz

Accounting and Finance, 2023, vol. 63, issue 3, 3193-3215

Abstract: We examine the moderating effect of auditors' perceived social influence pressure on the influence of partners' known preferences on auditors' sceptical judgements in China. We invoke social influence theory to provide complementary insights into the driving forces behind auditors' judgements, over and above the pressure arising from accountability. We hypothesise that the influence of partners' known preferences on auditors' sceptical judgements is stronger for auditors who perceive higher social influence pressure than those who perceive lower pressure. Our results support the hypothesis and establish the value of understanding auditors' perceived social influence pressure in managing partners' communication with audit teams.

Date: 2023
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