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https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/1996
Title: | The Effects of Ingratiation and Client Incentive on Auditor Judgment |
Authors: | Jesse C. Robertson |
Keywords: | auditor judgments ingratiation client incentive |
Issue Date: | 2010 |
Publisher: | BEHAVIORAL RESEARCH IN ACCOUNTING |
Abstract: | Anecdotal evidence from practice suggests clients can influence auditor judgment using ingratiation, a strategic influence tactic through which the ingratiator attempts to induce positive affect to facilitate persuasion. I provide initial academic evidence concerning the effect of ingratiation on auditor judgment. I find that when the client ingratiates, auditors are more likely to comply with the requests of clients with low incentive to influence the auditor than those with high incentive. Thus, ingratiation appears to magnify the effect of client incentive on auditor judgment. I find auditors experience stronger positive affect toward both ingratiating clients and clients with low incentive relative to non-ingratiating clients and clients with high incentive. |
URI: | http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/1996 |
Appears in Collections: | Article Archives |
Files in This Item:
File | Description | Size | Format | |
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THEEFF~2.PDF Restricted Access | The Effects of Ingratiation and Client | 7.23 MB | Adobe PDF | View/Open Request a copy |
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