Examination of audit judgment under the influence of non audit services using prospect theory.

This research investigates the the impact of non-audit service (NAS) on audit judgment and whether their judgment will differ under two types of client pressure. The settings for the two experimental surveys are based on prospect theory’s gain and loss domains.

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Bibliographic Details
Main Authors: Leong, Kin Hua., Toh, Chun Hong., Poh, Wee Yong.
Other Authors: Foo, See Liang
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9471
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Institution: Nanyang Technological University
Description
Summary:This research investigates the the impact of non-audit service (NAS) on audit judgment and whether their judgment will differ under two types of client pressure. The settings for the two experimental surveys are based on prospect theory’s gain and loss domains.