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Journal Articles

Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior

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Jessica L. Buchanan, Benjamin P. Commerford, Elaine (Ying) Wang
Journal: The Accounting Review
The Accounting Review (2021) 96 (3): 141–163.
https://doi.org/10.2308/TAR-2017-0035
Published: 01 May 2021
... management (REM) when they expect auditors to both increase scrutiny and communicate their observations to the board. However, this effect occurs only when managers' operational decisions are inconsistent (versus consistent) with peer behavior. Study 1B findings suggest that increased auditor scrutiny alone...
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Includes: Supplementary data