Abstract
We examine the moderating effect of auditors' perceived social influence pressure on the influence of partners' known preferences on auditors' sceptical judgements in China. We invoke social influence theory to provide complementary insights into the driving forces behind auditors' judgements, over and above the pressure arising from accountability. We hypothesise that the influence of partners' known preferences on auditors' sceptical judgements is stronger for auditors who perceive higher social influence pressure than those who perceive lower pressure. Our results support the hypothesis and establish the value of understanding auditors' perceived social influence pressure in managing partners' communication with audit teams.
| Original language | English |
|---|---|
| Pages (from-to) | 3193-3215 |
| Number of pages | 23 |
| Journal | Accounting & Finance |
| Volume | 63 |
| Issue number | 3 |
| Early online date | 17 Nov 2022 |
| DOIs | |
| Publication status | Published - Sept 2023 |
Bibliographical note
© 2022 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.Keywords
- partners' communication
- perceived social influence pressure
- professional scepticism