The Difficult Client‐Acceptance Decision in Canadian Audit Firms: A Field Investigation*

@inproceedings{Gendron2001TheDC,
  title={The Difficult Client‐Acceptance Decision in Canadian Audit Firms: A Field Investigation*},
  author={Yves Gendron},
  year={2001}
}
Auditing is often depicted in scientific as well as professional literature as a practice subject to conflicting influences, such as mechanisation vs. flexibility, and professionalism vs. commercialism. This paper examines how auditors actually make the client-acceptance decision in action, in the midst of these conflicting influences. The investigation was conducted via a field study at three Big Six firms located in Canada. The results show that in all firms the decision processes are largely… CONTINUE READING