Can Auditors Trick Social Mechanisms? Experimental Evidence on the Effects of Trust on Auditors’ Objectivity

Project: OtherProject from scientific scope of research unit

Project Details

Description

Trust between auditors and their clients is argued to threaten auditors’ objectivity and thus to compromise audit quality. This study investigates through an experiment, the impact of auditors’ competence-bysed trust and goodwill-based trust in their clients (Mayer, Davis, and Schoorman, 1995) on auditors’ objectivity (Bamber and Iyer, 2009).
StatusFinished
Effective start/end date01.10.201401.01.2017

Fields of science

  • 502033 Accounting
  • 502052 Business administration
  • 502015 Innovation management
  • 502056 Auditing
  • 502 Economics

JKU Focus areas

  • Sustainable Development: Responsible Technologies and Management
  • Digital Transformation