Original paper
Auditor objectivity as a function of auditor negotiation self-efficacy beliefs
Abstract
This study empirically examines whether an auditor's perceived ability to negotiate discretionary accounting issues with clients (auditor negotiation self-efficacy) is related to auditor objectivity, and whether an auditor's negotiation self-efficacy has a greater impact on her objectivity when the auditor's accuracy motive (professional identity) is strong rather than weak. We tested the hypotheses using a cross-sectional survey design and...
Paper Details
Title
Auditor objectivity as a function of auditor negotiation self-efficacy beliefs
Published Date
Mar 1, 2019
Journal
Volume
44
Pages
121 - 131
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Notes
History