Implications for training procedures and audit judgment research are discussed. These findings suggest that, through greater tacit management skills and exposure to other counter‐pressures such as litigation and risk‐management concerns, higher rank auditors are better able to manage competing goals and recognize the importance of freedom from client pressure than are lower rank auditors. In contrast, there were no differences in the judgments of higher rank auditors when either provided or not provided with such information. Lower rank auditors judged the obsolescence risk to be lower when provided with information on additional business opportunities than when such information was not provided. Thirty‐two lower rank auditors (staff and seniors) and 39 higher rank auditors (managers and partners) were either provided or not provided with information on additional client business opportunities when assessing a client's potential inventory obsolescence risk. This study examines the impact of the pressure to obtain potential client business opportunities on auditor judgments. Journal of Forensic Accounting Research Teaching Notes.Journal of Forensic Accounting Research.to a new version from the previous version is likely to have an impact on deployed apps.
IMPACT CLIENT 1.13 UPDATE
Journal of Emerging Technologies in Accounting Teaching Notes.Journal of Emerging Technologies in Accounting.Current Issues in Auditing Teaching Notes.AUDITING: A Journal of Practice and Theory.Issues in Accounting Education Teaching Notes.
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