Client acceptance decisions of Dutch auditing partners |
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Authors: | Rafael Wittek Theo van der Zee Peter Mühlau |
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Affiliation: | (1) Department of Sociology/Graduate school ICS, University of Groningen, Grote Rozenstraat 31, 9712 TG Groningen, The Netherlands;(2) Korreweg 160-B, Groningen, 9715 AK, The Netherlands;(3) Department of Sociology, Trinity College Dublin, 3 College Green, Dublin, 2, Republic of Ireland |
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Abstract: | A vignette study of 567 client acceptance decisions by 67 Dutch auditors showed that the prospect of acquiring additional assignments significantly increases the likelihood that auditing partners accept an audit assignment from a new client, thereby violating a rule of the auditing profession. Audit firm strategy was found to moderate the effect of the acquisition of additional assignments: partners working in audit firms emphasizing a professional orientation are less likely to accept such risky assignments, whereas a commercial orientation of audit firms was found to exacerbate the effect of acquiring additional services. Contrary to expectations, punishment severity for professional mistakes increases the likelihood of client acceptance. Rafael Wittek is professor of sociology and chair of the Department of Sociology, University of Groningen, The Netherlands, and Scientific Director of the Interuniversity Center for Social Science Theory and Methodology (ICS). He received his PhD in Sociology from the University of Groningen. His research interests are in the fields of organizational governance and change, social network analysis, and sociological theory. Theo van der Zee holds a B.A. degree in Financial Management and a M.A. degree in Sociology from the University of Groningen. He works at the Noordelijke Rekenkamer (Northern Audit Office), The Netherlands. Peter Mühlau received his PhD in Sociology from the University of Groningen. He is lecturer at the Department of Sociology, Trinity College Dublin (Ireland). His current research interests are in the field of labor markets, organizations, and migration. |
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Keywords: | Client acceptance decision Auditing Firm strategy Vignette study Professional norms Commercial orientation |
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