Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 6 of 6 for “"Client pressure"”.
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AUDITING UNDER THE INFLUENCE: THE ROLE OF CLIENT GENDER IN AUDIT NEGOTIATIONS
<p>Client characteristics, one antecedent to auditor judgments (Hurtt, et al. 2013), have considerable influence on auditor-client negotiations of proposed audit adjustments, and ultimately audit quality. Client gender is one specific characteristic that has received recent attention for its …
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Components, powers & commitment: Building blocks of business model change for sustainability
… in a PSF can lead to change when important clients’ sustainability requests are specific, or client pressure for sustainability is recognised as a market trend. Institutional work can include framing that connects sustainability with meeting customer needs and protecting and enhancing …
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Three Studies of Auditor Independence
… students' cognitive moral development and client risk on students' judgments related to an audit partner's acquiescence to client pressure in an earnings management scenario. The results indicate that students with higher levels of moral reasoning evaluated earnings management as less …
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An investigation of building information modelling implementation in KSA
… important drivers for BIM implementation are: client pressure, competitive pressure, to improve collaboration, and government pressure. Eleven challenges were also revealed in this study of which organisational culture for change is the key challenge for adoption of BIM in the KSA construction …
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The Impact of Emotional Intelligence on Auditor Judgment
… underlying factor that may interact with pressure and other situational variables to influence auditors’ judgments and decisions. This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, I focus on …
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Exploration of safety climate in Nigeria: a study of organizations in Onne oil and gas free zone
… of employees. The findings also show that client pressure, economic situation, government policies, insecurity, community influence and family issues are among the most prominent external factors influencing safety climate in the organizations under study. The organizational characteristics …