The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence

ABSTRACT

This study provides both survey and experimental evidence to consider how social interactions between staff-level auditors and client management may affect staff auditors' perceptions and influence their decisions regarding the collection of audit evidence. During fieldwork, staff-level auditors have extensive interaction with client management. Survey evidence suggests that these staff-level auditors are often...more