Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management's Specialist | Zendy

Jonathan S. Pyzoha | Zendy; Mark Taylor | Zendy; Yijing Wu | Zendy

Open Access

Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management's Specialist

Author(s) -

Jonathan S. Pyzoha,

Mark Taylor,

Yijing Wu

Publication year - 2020

Publication title -

the accounting review

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 5.678

H-Index - 156

eISSN - 1558-7967

pISSN - 0001-4826

DOI - 10.2308/tar-2016-0223

Subject(s) - audit , tone (literature) , accounting , business , quality audit , task (project management) , quality (philosophy) , affect (linguistics) , earnings management , psychology , economics , earnings , management , art , philosophy , literature , epistemology , communication

We examine whether tone at the top emphasizing firm-level commercial, audit quality, or both goals (balanced) can nonconsciously affect auditorsu0027 engagement-level tendency to accept managementu0027s es...

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