{"title":"竞争目标、经验和诉讼意识对审计人员判断的影响","authors":"S. Asare, Anna M. Cianci, G. Tsakumis","doi":"10.1111/j.1099-1123.2009.00389.x","DOIUrl":null,"url":null,"abstract":"This study uses an experiment to examine the interactive effect of goals and experience on auditors' inventory write-off assessments and the role of litigation consciousness in mediating this effect. We find that when presented with a competing compliance and client relations goal, more experienced auditors were more likely to recommend an inventory write-off than less experienced auditors. However, when presented with only a compliance goal, auditors were equally likely to recommend an inventory write-off. The finding that less experienced auditors are more influenced by client relations goals suggests that the early socialization into the profession may be dominated by client relations concerns rather than litigation concerns. Mediation results suggest that auditors' litigation consciousness is a significant mechanism which helps drive the interactive effect of goals and experience on auditors' inventory write-off assessments. Implications for research, practice, and regulation are discussed.","PeriodicalId":172735,"journal":{"name":"Wiley-Blackwell: International Journal of Auditing","volume":"5 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2009-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"24","resultStr":"{\"title\":\"The Impact of Competing Goals, Experience, and Litigation Consciousness on Auditors' Judgments\",\"authors\":\"S. Asare, Anna M. Cianci, G. Tsakumis\",\"doi\":\"10.1111/j.1099-1123.2009.00389.x\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study uses an experiment to examine the interactive effect of goals and experience on auditors' inventory write-off assessments and the role of litigation consciousness in mediating this effect. We find that when presented with a competing compliance and client relations goal, more experienced auditors were more likely to recommend an inventory write-off than less experienced auditors. However, when presented with only a compliance goal, auditors were equally likely to recommend an inventory write-off. The finding that less experienced auditors are more influenced by client relations goals suggests that the early socialization into the profession may be dominated by client relations concerns rather than litigation concerns. Mediation results suggest that auditors' litigation consciousness is a significant mechanism which helps drive the interactive effect of goals and experience on auditors' inventory write-off assessments. Implications for research, practice, and regulation are discussed.\",\"PeriodicalId\":172735,\"journal\":{\"name\":\"Wiley-Blackwell: International Journal of Auditing\",\"volume\":\"5 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2009-10-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"24\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Wiley-Blackwell: International Journal of Auditing\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1111/j.1099-1123.2009.00389.x\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Wiley-Blackwell: International Journal of Auditing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/j.1099-1123.2009.00389.x","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Impact of Competing Goals, Experience, and Litigation Consciousness on Auditors' Judgments
This study uses an experiment to examine the interactive effect of goals and experience on auditors' inventory write-off assessments and the role of litigation consciousness in mediating this effect. We find that when presented with a competing compliance and client relations goal, more experienced auditors were more likely to recommend an inventory write-off than less experienced auditors. However, when presented with only a compliance goal, auditors were equally likely to recommend an inventory write-off. The finding that less experienced auditors are more influenced by client relations goals suggests that the early socialization into the profession may be dominated by client relations concerns rather than litigation concerns. Mediation results suggest that auditors' litigation consciousness is a significant mechanism which helps drive the interactive effect of goals and experience on auditors' inventory write-off assessments. Implications for research, practice, and regulation are discussed.