Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/1997
Title: The Effects of Trust and Management Incentives on Audit Committee Judgments
Authors: Anna M. Rose
Jacob M. Rose
Keywords: audit committee,
management incentives
trust
Issue Date: 2010
Publisher: BEHA VIORAL RESEARCH IN ACCOUNTING
Abstract: We investigate the effects of audit committee members' dispositional trust and management incentives on audit committee judgments. Results of an experiment indicate that: (1) When management has incentives to manage earnings, less trusting audit committee members are more likely to support the external auditor than are more trusting audit committee members; (2) when management has incentives to manage earnings, less trusting audit committee members are more likely to perceive that management is not credible, and more likely to perceive that management is being deceptive than are more trusting audit committee members; and (3) the interactive effects of trust and incentives on decisions to support the auditor are mediated by perceptions of management's intent to deceive.
URI: http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/1997
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