The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence

Windsor, Carolyn A. and Ashkanasy, Neal M. (1995) The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence. Accounting, Organizations and Society, 20 7-8: 701-720. doi:10.1016/0361-3682(95)00018-5


Author Windsor, Carolyn A.
Ashkanasy, Neal M.
Title The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence
Journal name Accounting, Organizations and Society   Check publisher's open access policy
ISSN 0361-3682
1873-6289
Publication date 1995-10-01
Sub-type Article (original research)
DOI 10.1016/0361-3682(95)00018-5
Open Access Status
Volume 20
Issue 7-8
Start page 701
End page 720
Total pages 19
Place of publication Oxford, United Kingdom
Publisher Pergamon
Language eng
Abstract In two studies, practising auditors' responses to hypothetical audit conflict scenarios were used to test hypotheses that moral reasoning development and belief in a just world influence resistance to client management power. Based on a mixed factorial ANOVA design, results confirmed that auditor independence is interactively determined. Three styles of auditor decision-making emerged: “autonomous”, “accommodating” and “pragmatic”. Autonomous auditors were responsive to personal beliefs, such that those with strong just world beliefs were more likely to resist client management power. Pragmatic auditors were responsive to client management power, irrespective of beliefs. Accommodating auditors responded both to personal beliefs and client management power; they comprised the least resistant group, especially when they believed in an unjust world.
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status UQ

Document type: Journal Article
Sub-type: Article (original research)
Collection: UQ Business School Publications
 
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Created: Fri, 25 Mar 2011, 00:05:02 EST