Can Oversight Mitigate Auditor’s Motivated Reasoning? An Experimental Study
Evidence of auditors’ failure to provide an independent opinion has reopened debates on measures to ensure auditor independence. We examine the effectiveness of oversight on two prominent determinants of auditor’s biased opinion – financial incentives and a personal relationship with the client. We...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Ljubljana
2015-12-01
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| Series: | Economic and Business Review |
| Subjects: | |
| Online Access: | http://www.ebrjournal.net/ojs/index.php/ebr/article/view/417/pdf_39 |