Mitigating the Effects of Auditors' First Impressions of Client Personnel: The Importance of Audit Supervisors' Preference for Effectiveness

Fraud perpetrators realize the importance of conveying a positive first impression to others. We examine how auditors' first impressions of client personnel interact with supervisors' preferences for audit effectiveness or efficiency to influence auditors' risk judgments. We argue tha...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Journal of forensic accounting research 2022-12, Vol.7 (1), p.64-94
Hauptverfasser:	Holderness, D. Kip, Ong, Alyssa S. J., Zimbelman, Mark F.
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!