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- W2068546670 abstract "Documents evidence of a loss of independence in the commercial appraisal industry in the USA. Utilizes a survey methodology to elicit the reactions of commercial appraisers to controlled scenarios of client pressure. This methodology was borrowed from established behavioural research that tested independent auditors for related independence agency issues. Results indicate significant valuation effects related to the amount of business a client brings to the appraisal firm, but no significant effect related to the size of the client‐requested value adjustment, or to the interaction of the amount of client business and the size of the requested value adjustment. Suggests that changes in fee structures and institutional reforms may be necessary to resolve the loss of independence." @default.
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- W2068546670 date "1997-08-01" @default.
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- W2068546670 title "Client pressure in the commercial appraisal industry: how prevalent is it?" @default.
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- W2068546670 doi "https://doi.org/10.1108/14635789710184952" @default.
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