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• W2954006661 abstract "To remedy their concern that auditors underreact to material misstatements, audit regulators and commentators propose prompting auditors to more fully take an investor’s perspective (e.g., PCAOB 2012; Bricker 2016). By contrast, we predict that so prompting auditors will backfire, making them less (more) heavily weight indicia that misstatements are (not) material. We further predict auditors will apply this asymmetric weighting instrumentally—to a greater degree when needed—to justify reaching management-preferred conclusions. We test this prediction on incharge seniors in two experiments in which they assess the likelihood that audit adjustments are material. Between-participants, we manipulate whether or not auditors are prompted to take an investor’s perspective and, within-participants, whether audit adjustments would or would not violate a qualitative criterion (in particular, whether they would or would not break a favorable profitability trend). Study 1 uses a context in which relatively low motivated perspective taking is needed, as the audit adjustment is (just) below tolerable misstatement. Investor-prompted auditors assess these adjustments as less likely to be material than do control-condition auditors, but only when the qualitative criterion is not violated. Study 2 adds a between-participate manipulation of whether the audit adjustment is just below or well above tolerable misstatement. Consistent with an instrumental increase in their degree of motivated perspective taking, investor-prompted auditors assess audit adjustments that simultaneously transition from just below to well above tolerable misstatement and from not violating to violating a qualitative criterion as significantly less likely to be material." @default.
• W2954006661 created "2019-07-12" @default.
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• W2954006661 date "2018-01-01" @default.
• W2954006661 modified "2023-10-16" @default.
• W2954006661 title "Motivated Perspective Taking: Why Auditors Asked to Step Into Investors’ Shoes Are No More (or Even Less) Apt to View Negative Audit Adjustments As Material" @default.
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• W2954006661 doi "https://doi.org/10.2139/ssrn.3213986" @default.
• W2954006661 hasPublicationYear "2018" @default.
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