The Effect of Legal Environment on Auditors' Decisions to Accept Clients' Aggressive Reporting Methods

Topics:
Financial Research
Tags:
California State University,
Effect,
Environment
Source:
California State University, San Marcos

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Overview: This paper investigates the possible main effect of legal environment and explores the potential interactive effect of the legal environment on auditor-client relationships and client business risks when decisions are made about whether to accept clients' aggressive reporting methods. Sixty-three U.S. and eighty-four Hong Kong audit professionals from Big 4 accounting firms participated in this study. The study finds a significant main effect of the legal environment on auditor's decisions to accept client's aggressive reporting proposals.

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Format: PDF | Size: 134KB | Date: Mar 2004 | Pages: 26

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