Publication

Audit quality threatening behaviours: perceptions of auditees

Sweeney, Breda
; 
Pierce, B.
Thumbnail Image
Files
Thumbnail Image
QTB_paper_AFGR_November_2014.pdf
Adobe PDF, 275.74 KB
Identifiers
http://hdl.handle.net/10379/6395
 https://doi.org/10.13025/22764
Publication Date
2015
Keywords
Audit quality, Auditor-client interaction, Dysfunctional behaviour, Accountancy, Finance
Type
Article
Downloads
Show all metadata
Citation
Sweeney, B. and Pierce, B. (2015) 'Audit Quality Threatening Behaviours: Perceptions of Auditees'. Accounting, Finance and Governance Review, 22 (2):47-76.
Abstract
Previous research has found that audit staff engage in audit quality threatening behaviours (QTB). Auditee personnel interact with audit staff during fieldwork, and their perceptions of QTB are reported in this paper. Interview findings reveal that auditees (particularly those with previous audit experience) perceive themselves as being in a position to detect some shortcomings in audit work; however, few consequences were perceived as arising from the behaviours and they reported a general reluctance to report the behaviours externally, should they be detected. Implications of the findings and areas for future research are discussed in the paper.
Funder
|~|
Publisher
Irish Accounting and Finance Association
Publisher DOI
Rights
Attribution-NonCommercial-NoDerivs 3.0 Ireland
cbn
Collections
Accountancy & Finance (Scholarly Articles)