Somewhat Possible or Substantial Doubt? Documentation Requirements, Persuasion Tactics, and Linguistic (Vs. Numerical) Audit Risk Assessments

As a whole, this dissertation presents new evidence of the linguistic strategies that auditors use to reach a preferred audit conclusion in the work papers. My findings demonstrate linguistic assessments as more biased and yet justifiable than numerical assessments. Finally, they suggest unintended effects of documentation requirements when audit risks are assessed linguistically rather than numerically.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2015

Author dc:creator

• Piercey, Melvin David

Contributors dc:contributor

• Peecher, Mark E.

• Psychology, Behavioral

Language dc:language

eng

Identifier

(MiAaPQ)AAI3242960

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/87160