Guest lecture by Professor William (Bill) F. Messier, Jr., University of Nevada, Las Vegas and Norwegian School of Economics
Topic: “OFFSETTING MISSTATEMENTS: THE EFFECT OF CLIENT PRESSURE AND MATERIALITY ON AUDITORS’ JUDGMENTS”
Professor Messier will be speaking at the Accounting Research seminar organized jointly by the Accounting faculty at Hanken and Aalto on Wed, March 25th , 14:00-15:00 @ G-109 KPMG, Chydenia (Aalto School of Economics).
The paper by Messier & Schmidt examines the effect of client pressure and materiality on auditors’ judgments of misstatements detected during an audit that have offsetting effects on the client’s income. The results suggests that auditors exploit ambiguity under current audit standards to meet client demands under client pressure.
www.unlv.edu/people/william-messier
Time and Place: Wednesday 25.03.2015 at 14:00-15:00 @ G-109 KPMG, Chydenia (Aalto School of Economics).
The paper is available upon request before the event from: kim.ittonen@hanken.fi