The Objectivity of Accountants' Judgments: A Replication and Extension

dc.contributor.advisor	Reisch, John
dc.contributor.author	Dawson, Samantha L.
dc.contributor.department	Accounting
dc.date.accessioned	2016-06-14T14:02:36Z
dc.date.available	2016-06-14T14:02:36Z
dc.date.created	2016-05
dc.date.issued	2016-05-02
dc.date.submitted	May 2016
dc.date.updated	2016-06-14T13:19:16Z
dc.degree.department	Accounting
dc.degree.discipline	Accounting
dc.degree.grantor	East Carolina University
dc.degree.level	Undergraduate
dc.degree.name	BSBA
dc.description.abstract	This study examines accountants’ objectivity in estimating the value of an account. Its purpose is to determine whether professional objectivity, in generating a fair and unbiased accounting estimate, will be influenced by a possible conflict of interest. Students, proxying as accountants, completed an experiment to test the impact of two factors that could create a conflict of interest: a client’s legal position and fee structure of the engagement. We hypothesize that accountants will be influenced by their client’s legal position when providing estimates, and will be even more influenced when there is the possibility of being paid a fee contingent on the estimate.
dc.format.mimetype	application/pdf
dc.identifier.uri	http://hdl.handle.net/10342/5578
dc.publisher	East Carolina University
dc.subject	objectivity
dc.subject	accounting
dc.subject	conflict of interest
dc.subject	contingent fee
dc.title	The Objectivity of Accountants' Judgments: A Replication and Extension
dc.type	Honors Thesis
dc.type.material	text

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