The effects of group affiliation and expectation formation on skepticism and confidence : implications for auditing.

• Main Author: Geisler, Charlene S.
• Other Authors: Nanyang Business School
• Format: Research Report
• Language: English
• Published: 2008
• Subjects: DRNTU::Business::Auditing
• Online Access: http://hdl.handle.net/10356/14560
• Institution: Nanyang Technological University

Accounting researchers and regulators have often debated the issue of auditor rotation, and, specifically, the possibilities of auditors becoming too close to their clients. There has been less discussion, however, on the notion that auditors could also compromise their professional skepticism o...