A Multi-Method Study of the Effects of Eliminating Time Entry on Audit Timeliness and Related Auditor and Client Perceptions

2020 ◽  
Author(s):  
Erin M Hawkins ◽  
Andrew H. Newman ◽  
Jesse C. Robertson ◽  
Chad M. Stefaniak ◽  
Jeremy Vinson
Keyword(s):  
Client Perceptions

Clients' Expectations on Audit Judgments: A Note

2004 ◽  
Vol 16 (1) ◽  
pp. 63-74 ◽  
Author(s):  
Venkataraman M. Iyer ◽  
Dasaratha V. Rama
Keyword(s):  
Audit Quality ◽  
Financial Statements ◽  
Early Years ◽  
Relative Power ◽  
Client Perceptions ◽  
Audit Firm ◽  
Auditor Tenure ◽  
Start Up ◽  
Nonaudit Services ◽  
The Impact

Audited financial statements can be viewed as the product of negotiations between a company's management and its auditor. Relative power of these two parties is a major factor that determines the outcome of the negotiation. This study examines the impact of auditor tenure, importance of a client to an audit partner, nonaudit purchases, and prior audit firm experience of client personnel on client perceptions about their ability to persuade the auditor in the context of an accounting disagreement. We obtained responses to a survey from 124 CPAs in industry who are employed as CEOs, CFOs, controllers, or treasurers. Our results indicate that respondents from companies with short auditor tenures were somewhat more likely to indicate that they could persuade the auditor to accept their (client's) position in case of a disagreement. This finding is consistent with the argument that auditors are susceptible to influence in the early years as they are still in the process of recouping start-up costs, but is not consistent with concerns expressed by legislators and others that long auditor tenures will adversely affect audit quality. Respondents who believed their business was more important for the audit partner were also more likely to believe that they could persuade the auditor. However, the purchase of nonaudit services and prior audit experience were not related to client's perceptions about their ability to persuade the auditor.

Client perceptions of significant events in prescriptive and exploratory periods of individual therapy

1988 ◽  
Vol 27 (2) ◽  
pp. 105-114 ◽  
Author(s):  
Susan P. Llewelyn ◽  
Robert Elliott ◽  
David A. Shapiro ◽  
Gillian Hardy ◽  
Jenny Firth-Cozens
Keyword(s):  
Individual Therapy ◽  
Client Perceptions ◽  
Significant Events

Validation predicting premature drop-out from treatment provided in training clinics

2019 ◽  
Vol 48 (1) ◽  
pp. 116-120
Author(s):  
Kristen P. Howard ◽  
Erin M. Altenburger ◽  
Jennifer S. Cheavens
Keyword(s):  
Symptom Severity ◽  
Drop Out ◽  
Self Report ◽  
Positive Outcomes ◽  
Client Perceptions ◽  
Therapist Experience ◽  
Cognitive Behavioural ◽  
Trainee Therapists ◽  
Training Clinics

AbstractBackground:Therapist validation in treatment is theorized to be related to positive outcomes (Linehan, 1993), including keeping patients in therapy longer.Aims:We sought to evaluate the role of therapist validation from both therapists’ and clients’ perspectives as a predictor of drop-out from psychotherapy in three cognitive behavioural training clinics.Method:Clients in psychotherapy (n = 50; 80% female; 82% Caucasian) and their trainee therapists (n = 22; 68% female; 86% Caucasian) rated validation by the therapist at each of four early sessions of therapy.Results:After accounting for symptom severity, clients who reported greater therapist validation were less likely to drop out of treatment. Therapist ratings of their own validating behaviours were unrelated to client drop-out. Therapist experience moderated the relation between client-rated validation and drop-out, such that validation was unrelated to drop-out for more experienced therapists.Conclusions:Assessing and attending to client perceptions of validation by the therapist early in treatment, with brief self-report inventories, can alert therapists to clients at greater risk of drop-out.

Client perceptions of incest and substance abuse

1997 ◽  
Vol 22 (4) ◽  
pp. 447-459 ◽  
Author(s):  
Timothy P. Janikowski ◽  
James E. Bordieri ◽  
Noreen M. Glover
Keyword(s):  
Substance Abuse ◽  
Client Perceptions
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