Open AccessClient Likeability in Auditor Fraud Risk Judgments: The Mitigating Influence of Task Experience, the Review Process, and a “Consider the Opposite” Strategy
Author(s) -
Brad A. Schafer,
Jennifer Kahle Schafer
Publication year - 2018
Publication title -
current issues in auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.274
H-Index - 11
ISSN - 1936-1270
DOI - 10.2308/ciia-52118
Subject(s) - audit , psychology , task (project management) , process (computing) , personality psychology , accounting , social psychology , personality , business , computer science , management , economics , operating system
SUMMARY Auditors contend with an array of management personalities during the course of an audit engagement. Some clients by their nature are more likeable, while others create a stressful or unple...
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