Journal article
Size of Audit Fees and Perceptions of Auditors'Ability to Resist Management Pressure in Audit Conflict Situations
Abacus, Vol.27(2), pp.162-172
1991
Abstract
Using a multi-factor ANOVA design and forty-nine bankers as subjects, this study examined the effects of audit fee size, management advisory services, audit firm size and competition on perceptions of the auditors' ability to resist management pressure in an audit conflict situation. It postulates that size of the audit fee is a major explanatory factor regardless of the provision of management advisory services, audit firm size or level of competition. Results supported the hypothesized effects of these variables and, in particular, that size of audit fee affects perceptions of the auditors' ability to resist management pressure regardless of the other variables.
Details
- Title
- Size of Audit Fees and Perceptions of Auditors'Ability to Resist Management Pressure in Audit Conflict Situations
- Authors
- Ferdinand Gul (Author) - Chinese University of Hong Kong
- Publication details
- Abacus, Vol.27(2), pp.162-172
- Publisher
- John Wiley & Sons, Inc.
- DOI
- 10.1111/j.1467-6281.1991.tb00264.x
- ISSN
- 1467-6281
- Organisation Unit
- University of the Sunshine Coast, Queensland; School of Business and Creative Industries
- Language
- English
- Record Identifier
- 99678892902621
- Output Type
- Journal article
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- Business, Finance
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