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Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions*

2007; Wiley; Volume: 24; Issue: 4 Linguagem: Inglês

10.1506/car.24.4.5

1911-3846

Terence Bu‐Peow Ng, Hun‐Tong Tan,

Decision-Making and Behavioral Economics

Contemporary Accounting ResearchVolume 24, Issue 4 p. 1171-1192 Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions* Terence Bu-Peow NG, Terence Bu-Peow NG Nanyang Technological UniversitySearch for more papers by this authorHun-Tong Tan, Hun-Tong Tan Nanyang Technological UniversitySearch for more papers by this author Terence Bu-Peow NG, Terence Bu-Peow NG Nanyang Technological UniversitySearch for more papers by this authorHun-Tong Tan, Hun-Tong Tan Nanyang Technological UniversitySearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/car.24.4.5Citations: 51 * Accepted by Steven Salterio. We thank the two anonymous reviewers, Steve Salterio (associate editor), Amit Das, Mike Gibbins, Bill Messier, and workshop participants at Nanyang Technological University for helpful comments and suggestions at various stages of this project; El'fred Boo, Chai Lian Seah, Premila Gowri Shankar, Pearl Tan, and Joanne Tay for assisting with the pilot test; Wei Chen for research assistance; and the participating auditors and their firms for their generous support. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. 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