Can Auditors Trick Social Mechanisms? Experimental Evidence on the Effects of Trust on Auditors? Objectivity
Sprache der Bezeichnung:
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).