The Objectivity of Accountants' Judgments: A Replication and Extension
- ECU Author/Contributor (non-ECU co-authors, if there are any, appear on document)
- Samantha L. Dawson (Creator)
- Institution
- East Carolina University (ECU )
- Web Site: http://www.ecu.edu/lib/
Abstract: This study examines accountants’ objectivity in estimating the value of an account. Its purpose is to determine whether professional objectivity, in generating a fair and unbiased accounting estimate, will be influenced by a possible conflict of interest. Students, proxying as accountants, completed an experiment to test the impact of two factors that could create a conflict of interest: a client’s legal position and fee structure of the engagement. We hypothesize that accountants will be influenced by their client’s legal position when providing estimates, and will be even more influenced when there is the possibility of being paid a fee contingent on the estimate.
Additional Information
- Publication
- Thesis
- Language: English
- Date: 2016
- Keywords
- accounting, contingent fee, objectivity, conflict of interest
| Title | Location & Link | Type of Relationship |
| The Objectivity of Accountants' Judgments: A Replication and Extension | http://hdl.handle.net/10342/5578 | The described resource references, cites, or otherwise points to the related resource. |