0000000000219709
AUTHOR
Arizona Mustikarini
Essays on Auditors’ Judgments and Decisions in Negotiation and Communication
Paper III is excluded from the dissertation until it will be published. Auditors conduct various audit tasks during an audit in order to arrive at an audit opinion regarding whether the financial statements are fairly presented in accordance with the applicable financial reporting framework. To perform these audit tasks and arrive at a decision about the audit opinion, auditing standards require auditors to exercise their professional judgment. From this requirement, two important terms emerge, judgment and decision. Bonner (1999, p. 385) defines judgment as “forming an idea, opinion, or estimate about an object, an event, a state, or another type of phenomenon,” and a decision as “making u…
In auditor we trust: 44 years of research on the auditor-client relationship and future research directions
Author’s accepted manuscript. This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com. Purpose—This study systematically reviews the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions. Design/Methodology/Approach—The study analysed 140 articles from the Web of Science database, authored by 259 scholars across 28 countries and published i…