a NEW generation of business LEADERS Search:
The University of Vermont
The School of Business Administration
COMMUNITIES

Can Management Persuade Auditors?

5/12/2008
Barbara Arel, Assistant Professor of Business Administration, published an article entitled "The Influence of Auditor Experience on the Persuasiveness of Information Provided by Management," in Auditing:  A Journal of Practice & Theory (Volume 27, Number 1, May 2008.)

The paper is co-authored with Ed O'Donnell, from The University of Kansas, and Steven Kaplan, from Arizona State University.  The study investigates whether experience limits auditors' reliance on management-provided information when that information is more favorable than an objective benchmark.  The findings suggest that, as auditors gain experience, they also gain persuasion knowledge, which allows them to deflect management's persuasion attempts.