Investigating professional auditors' perceptions of factors affecting their ability to resist client management pressure in audit disputes

Emad Awadallah

International Journal of Accounting, Auditing and Performance Evaluation, 2006, vol. 3, issue 2, 220-239

Abstract: Based on perceptions of 106 Egyptian auditors, this paper examines the effects of 4 factors (provision of non-audit services (NAS), level of competition among audit firms 'C', size of audit firm 'S' and client's corporate governance (CG) structure) on auditors' ability to withstand client management pressure. The results indicated that the 4 factors were significant at the 0.05 level. However, the effect of NAS was much greater than any of the other. Moreover, the study has contributed to the literature by implying some reasons why the auditing profession in Egypt is still being perceived as not attaining professional status.

Keywords: auditor independence; judgement impairment; non-audit services; NAS; audit firm size; competition level; corporate governance structures; client management; client pressure; audit disputes; auditing; Egypt; professional auditors. (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:3:y:2006:i:2:p:220-239

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