审计
可信赖性
会计
质量审核
业务
感知
情感(语言学)
审计报告
面子(社会学概念)
质量(理念)
心理学
社会心理学
认识论
哲学
沟通
社会学
社会科学
神经科学
作者
Tien Shih Hsieh,Jeong‐Bon Kim,Ray R. Wang,Zhihong Wang
标识
DOI:10.1016/j.jacceco.2019.101260
摘要
Psychology and neuroscience studies document that facial trustworthiness perceptions may affect observers' decision-making process. Our study examines whether auditors' perceptions of client executives' facial trustworthiness are associated with their audit fee decisions. We employ a machine-learning-based face-detection algorithm to measure executives' facial trustworthiness. We find that auditors charge 5.6% less audit fee to firms with trustworthy-looking CFOs than to those with untrustworthy-looking CFOs in initial audit engagements. Auditor tenure weakens the negative association between CFOs' facial trustworthiness and audit fee. Further evidence shows that CFO's facial trustworthiness is associated with neither financial reporting quality nor litigation risk.
科研通智能强力驱动
Strongly Powered by AbleSci AI