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Keywords: perceptual deterrence theory
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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
...Jessica L. Buchanan; Benjamin P. Commerford; Elaine (Ying) Wang ABSTRACT Informed by Perceptual Deterrence Theory, we conduct multiple experiments to investigate when and how auditor actions can help deter manager opportunism. In Study 1A, we find that managers are less likely to use real earnings...
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