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- W2094897169 abstract "A unique sample of auditor error correction decisions made in practice is investigated to see what factors influenced the decisions. A general model of auditor behaviour is postulated, in which the auditors are expected to respond to materiality requirements, legal liability considerations, and pressures from managers to avoid disclosing material items. The results indicate that all three factors influence the correction decision.ResumeCette etude porte sur un echantillon unique de decisions de correction d'erreurs effectuees par des verificateurs; elle vise a determiner les facteurs influencant ces decisions. On a postule un modele general de comportement des verificateurs, selon lequel ils sont supposes avoir a prendre en compte les exigences de l'importance relative, les considerations de responsabilite face a la loi et les pressions exercees sur eux par les dirigeants afin d'eviter la revelation d'elements significatifs. Les resultats obtenus indiquent que ces trois facteurs influencent les decisions de correction." @default.
- W2094897169 created "2016-06-24" @default.
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- W2094897169 date "2009-04-08" @default.
- W2094897169 modified "2023-09-26" @default.
- W2094897169 title "Evidence on Auditor Error Correction Decisions" @default.
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- W2094897169 doi "https://doi.org/10.1111/j.1936-4490.1989.tb00519.x" @default.
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