Client acceptance decisions of Dutch auditing partners

Rafael Wittek*, Theo an der Zee, Peter Mühlau

*Bijbehorende auteur voor dit werk

OnderzoeksoutputAcademicpeer review

1 Citaat (Scopus)
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Samenvatting

A vignette study of 567 client acceptance decisions by 67 Dutch auditors showed that the prospect of acquiring additional assignments significantly increases the likelihood that auditing partners accept an audit assignment from a new client, thereby violating a rule of the auditing profession. Audit firm strategy was found to moderate the effect of the acquisition of additional assignments: partners working in audit firms emphasizing a professional orientation are less likely to accept such risky assignments, whereas a commercial orientation of audit firms was found to exacerbate the effect of acquiring additional services. Contrary to expectations, punishment severity for professional mistakes increases the likelihood of client acceptance.
Originele taal-2English
Pagina's (van-tot)93-115
Aantal pagina's23
TijdschriftJournal of Management and Governance
Volume12
DOI's
StatusPublished - 2008

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