Construct · 1 fields · 1 citations

auditor-client identification: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Auditing

the degree to which auditors come to see themselves as sharing the client's identity, which can bias them toward accepting the client's preferred reporting.

In auditing, auditor-client identification refers to the degree to which auditors come to see themselves as sharing the client's identity, which can bias them toward accepting the client's preferred reporting. This meaning comes from Bamber (2007) in AUDITING: A Journal of Practice & Theory.[1]

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Nearby constructs

bias6 fields · 8 citationsjingle · one name, six constructs degree1 fields · 1 citationsanchor · a standalone construct identification6 fields · 9 citationsjingle · one word, six constructs

References

Bamber, E. M., & Iyer, V. M. (2007). Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity. AUDITING: A Journal of Practice & Theory, 26(2), 1-24. https://doi.org/10.2308/aud.2007.26.2.1

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