{"title":"审计舞弊风险判断中的客户好感度:任务经验、审核过程和“考虑相反”策略的缓和影响","authors":"Brad A. Schafer, J. Schafer","doi":"10.2308/CIIA-52118","DOIUrl":null,"url":null,"abstract":"SUMMARY Auditors contend with an array of management personalities during the course of an audit engagement. Some clients by their nature are more likeable, while others create a stressful or unple...","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"12 1","pages":"11"},"PeriodicalIF":0.8000,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52118","citationCount":"3","resultStr":"{\"title\":\"Client Likeability in Auditor Fraud Risk Judgments: The Mitigating Influence of Task Experience, the Review Process, and a “Consider the Opposite” Strategy\",\"authors\":\"Brad A. Schafer, J. Schafer\",\"doi\":\"10.2308/CIIA-52118\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"SUMMARY Auditors contend with an array of management personalities during the course of an audit engagement. Some clients by their nature are more likeable, while others create a stressful or unple...\",\"PeriodicalId\":44019,\"journal\":{\"name\":\"Current Issues in Auditing\",\"volume\":\"12 1\",\"pages\":\"11\"},\"PeriodicalIF\":0.8000,\"publicationDate\":\"2018-04-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.2308/CIIA-52118\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Current Issues in Auditing\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/CIIA-52118\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Current Issues in Auditing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/CIIA-52118","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Client Likeability in Auditor Fraud Risk Judgments: The Mitigating Influence of Task Experience, the Review Process, and a “Consider the Opposite” Strategy
SUMMARY Auditors contend with an array of management personalities during the course of an audit engagement. Some clients by their nature are more likeable, while others create a stressful or unple...
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