... professional judgment client pressure law firm compensation We are grateful to Michael G. Williamson (editor) and anonymous reviewers for their suggestions and comments on the manuscript. This work was supported by the Law Foundation of Ontario and the Alberta Law Foundation. We also acknowledge...

...William F. Messier, Jr.; Martin Schmidt ABSTRACT This paper reports on the first experimental study to examine how materiality and client pressure affect auditors' judgments of two detected misstatements that have offsetting effects on the client's income. One hundred forty-three...

... is employed to analyze the effects of these two factors that should lead individual auditors to adopt as a directional goal the acceptance of client management's aggressive accounting. Accordingly, we predict and find that auditors experiencing greater client affinity and facing explicit client pressure...