volume 35, issue 8, P1189-1211 2020
DOI: 10.1108/maj-12-2018-2110
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Dominic Cyr, Sylvie Héroux, Richard Fontaine

Abstract: Purpose The purpose of this paper is to examine circumstances under which auditors subordinate their judgment. More specifically, the authors investigate factors associated with auditors’ propensity to accept client-preferred accounting methods that conform to accounting standards but do not faithfully represent the entity’s financial position, financial performance and cash flows. Design/methodology/approach Based on the theory of planned behavior (TPB), the authors developed a survey that was sent to audi…

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