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The effects of a client's political connections on auditors' judgements

Md Jidin, Mohd Radzi


This thesis investigates the effects of a client's political connections on auditors' assessments of business risk, fraud risk and error risk, required audit effort and recommended audit fee in an experimental setting. Using a 1 x 3 between subjects design, political connections is manipulated at three levels: (1) ruling party connections; (2) opposition party connections; and (3) no political connections. A sample of auditors was presented with experimental case materials containing one of the...[Show more]

CollectionsOpen Access Theses
Date published: 2011
Type: Thesis (PhD)
DOI: 10.25911/5d611a971886c
Access Rights: Open Access


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