The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence

Article Abstract:

Two studies were conducted to determine whether or not moral reasoning development and belief in a just world affects resistance to client management power. For the two experiments, 61 practising auditors were asked to complete questionnaires on hypothetical audit conflict scenarios. After a mixed factorial ANOVA was performed, it was revealed that auditor independence is interactively determined. Three auditor decision-making styles were identified. Autonomous auditors responded to personal beliefs, with individuals having strong just-world beliefs being more likely to exhibit resistance to client management power. Pragmatic auditors, on the other hand, responded to client management power, regardless of their beliefs. Lastly, accommodating auditors, the least resistant group, were responsive to both personal beliefs and client management power.

Client development, Justice, Negotiation, Negotiations, Auditors, Moral development

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User involvement in the standard-setting process: a research note on the congruence of accountant and user perceptions of decision usefulness

Article Abstract:

A study is conducted to determine the congruence or incongruence of the attitudes of accountants and users of financial statements about the usefulness of accounting information to the decision making process. Its results are significant in that they provide evidence on whether users should be directly involved in standard setting or whether they are adequately represented in the process by accountants. The study tests the hypothesis that accountants and financial information users, specifically investment analysts, will have incongruent views in cases where changes in accounting methods minimize judgment domain or indeterminacy. Results provide support for the proposition regarding judgment domain, but not for the indeterminacy hypothesis.

Investment advice, Investment Advisory Services, Investment advisers, Accountants, Corporation reports, Company reports

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Perceptions of organizational ideology following merger: a longitudinal study of merging accounting firms

Article Abstract:

Changes in organizational ideology over a 30-month period are examined with respect to accounting firms involved in a merger. Using both qualitative and quantitative techniques, it is shown that the merger process follows a four-step model involving an initial phase characterized by shock and retreat, followed by relatively fast adaptation and change. In contrast, organizational ideology in a control firm that was not involved in a merger tended to follow the economic environment prevailing during the 30-month period studied. The results of this longitudinal study suggest that accounting firms should incorporate social and cultural factors when implementing a merger, with strong emphasis being placed on reintegration.

Mergers, acquisitions and divestments, Acquisitions and mergers, Accounting firms, Accounting services

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