volume 29, issue 9, P818-836 2014
DOI: 10.1108/maj-08-2013-0916
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David N. Herda, Michael J. Petersen, Richard Fontaine

Abstract: Purpose – The purpose of this paper is to determine if self-serving bias affects audit client satisfaction level with their audit firm. Design/methodology/approach – A 2×2 between-subjects design is used, where the authors experimentally manipulate the level of client involvement in the audit and the extent of value-added services the client received. Findings – Us…

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