TY - JOUR
T1 - Auditor evaluation of others' credibility
T2 - A review of experimental studies on determinants and consequences
AU - Maksymov, Eldar
N1 - Funding Information:
I thank my dissertation committee members: Mark Nelson (Chair), Jacob Bien, Rob Bloomfield, and Dennis Regan for their valuable guidance and advice. I appreciate helpful comments and suggestions from Stephen K. Asare (the editor), Lindsay Andiola, David Wood, and the anonymous referee. I gratefully acknowledge financial support from the AICPA Foundation , the Samuel Curtis Johnson Graduate School of Management at Cornell University , and the W.P. Carey School of Business at Arizona State University .
Publisher Copyright:
© 2015 University of Florida, Fisher School of Accounting.
PY - 2014/12/19
Y1 - 2014/12/19
N2 - I synthesize the extant experimental literature examining auditor evaluation of others' credibility published in six top accounting journals over the last three-and-a-half decades. I adapt the original definition of credibility by Hovland, Janis, and Kelley (1953): the extent of perceiving someone as competent and trustworthy. Audit guidance requires auditors to consider credibility of management, internal auditors, and staff, yet the research literature on auditor evaluation of others' credibility is fragmented and scarce, limiting our understanding of determinants and consequences of auditor evaluations. I develop a framework for analysis of research on auditor evaluation of others' credibility and review extant literature by types of examined effects (determinants of credibility vs. consequences of credibility) and by examined credibility components (competence, trustworthiness, or both). Throughout the literature review I suggest areas for future research.
AB - I synthesize the extant experimental literature examining auditor evaluation of others' credibility published in six top accounting journals over the last three-and-a-half decades. I adapt the original definition of credibility by Hovland, Janis, and Kelley (1953): the extent of perceiving someone as competent and trustworthy. Audit guidance requires auditors to consider credibility of management, internal auditors, and staff, yet the research literature on auditor evaluation of others' credibility is fragmented and scarce, limiting our understanding of determinants and consequences of auditor evaluations. I develop a framework for analysis of research on auditor evaluation of others' credibility and review extant literature by types of examined effects (determinants of credibility vs. consequences of credibility) and by examined credibility components (competence, trustworthiness, or both). Throughout the literature review I suggest areas for future research.
KW - Consequences of credibility
KW - Determinants of credibility
KW - Evaluation of competence
KW - Evaluation of trustworthiness
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U2 - 10.1016/j.acclit.2015.10.003
DO - 10.1016/j.acclit.2015.10.003
M3 - Article
AN - SCOPUS:84949035069
SN - 0737-4607
VL - 35
SP - 104
EP - 124
JO - Journal of Accounting Literature
JF - Journal of Accounting Literature
ER -