The impact of contextual factors on auditors' ability to resist management pressure

M. van Dijk and A.J.E. Jansman
Additional contact information
A.J.E. Jansman: Groningen University

No 99E54, Research Report from University of Groningen, Research Institute SOM (Systems, Organisations and Management)

Abstract: This study examines the impact of the extend to which auditors will be able to justify errors in case of litigation, the strategy of the audit firm, the authority of the client’s management to choose the audit firm and the extend to which auditors are successful in their careers on auditors’ willingness to allow errors in financial statements under mangement pressure. The results show that all factors, with the exception of audit firms strategy, significantly influence auditors’ ability to resist management pressure.

Date: 1999
References: Add references at CitEc
Citations:

Downloads: (external link)
http://irs.ub.rug.nl/ppn/190864567 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gro:rugsom:99e54

Access Statistics for this paper

More papers in Research Report from University of Groningen, Research Institute SOM (Systems, Organisations and Management) Contact information at EDIRC.
Bibliographic data for series maintained by Hanneke Tamling ().