As depicted in Figure 1, we consider experimental research that examines biases that may arise
due to (1) the auditor’s tendency to support the client’s preferences and interests and (2) the
auditor’s ongoing relationship with the client. Bazerman, Loewenstein, and Moore (2002, 98–100)
assert that key structural aspects inherent in auditing create opportunities for bias to influence
professional judgment. Specifically, the auditor is hired to endorse or reject the client’s financial
statements, the auditor often assesses the application of ambiguous accounting standards, and the
auditor has clear-cut business reasons to maintain a continuing relationship with the client.
Bazerman et al. (2002) contend that these structural elements provide a basis for cognitive and/or
motivational biases, potentially sacrificing auditor independence.
As depicted in Figure 1, we consider experimental research that examines biases that may arisedue to (1) the auditor’s tendency to support the client’s preferences and interests and (2) theauditor’s ongoing relationship with the client. Bazerman, Loewenstein, and Moore (2002, 98–100)assert that key structural aspects inherent in auditing create opportunities for bias to influenceprofessional judgment. Specifically, the auditor is hired to endorse or reject the client’s financialstatements, the auditor often assesses the application of ambiguous accounting standards, and theauditor has clear-cut business reasons to maintain a continuing relationship with the client.Bazerman et al. (2002) contend that these structural elements provide a basis for cognitive and/ormotivational biases, potentially sacrificing auditor independence.
การแปล กรุณารอสักครู่..