Abstract
This thesis experimentally examines the impact of auditors' performance-based profit-sharing schemes and client pressure on their mindset in the pre-negotiation phase; and the impact of performance-based profit-sharing schemes and client flexibility on their decision-making behaviour in a computer-assisted simulated negotiation phase on the magnitude of recording a proposed audit adjustment. This thesis also explores the influence of the auditors' personality trait of social value orientation in the computer-assisted simulated negotiation phase. Relying on the theory of motivated reasoning, the results show that auditors provide concessions by either partially or fully waiving the audit adjustment in the client's financial statements.
Original language | English |
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Qualification | Doctor of Philosophy |
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Award date | 10 Nov 2021 |
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Publication status | Unpublished - 2021 |