Somewhat Possible or Substantial Doubt? Documentation Requirements, Persuasion Tactics, and Linguistic (Vs. Numerical) Audit Risk Assessments
Piercey, Melvin David
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Permalink
https://hdl.handle.net/2142/87160
Description
Title
Somewhat Possible or Substantial Doubt? Documentation Requirements, Persuasion Tactics, and Linguistic (Vs. Numerical) Audit Risk Assessments
Author(s)
Piercey, Melvin David
Issue Date
2006
Doctoral Committee Chair(s)
Peecher, Mark E.
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Psychology, Behavioral
Language
eng
Abstract
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.
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