Behavioral Determinants of Auditor Aggressiveness in Client Relations.

Abstract Aggressiveness by auditors in client relations could lead to ethical problems by possibly impairing the independence or the appearance of independence of auditors. This study employs a widely used social psychology model, the theory of reasoned action Fishbein and Ajzen, 1975; Ajzen and Fishbein, 1980; and Ajzen, 1988, to identify the behavioral determinants of auditor aggressiveness in client relations. The model posits a relationship between behavior and intention to perform that behavior. Intention, in turn, is determined by two antecedent factors, attitude and subjective norm. The results from the responses of sixty-two audit managers indicate that the model's overall fit was good and its two variables were highly associated with the aggressiveness intention variable. Comparisons were also conducted between more and less aggressive auditors on individual questions comprising attitude and subjective norm. For the attitude questions, differences emerged in respondents' perceptions of the likelihood that certain outcomes would occur if one is aggressive. In every case, more aggressive auditors believed that there was a greater (lesser) likelihood of positive (negative) outcomes as a result of aggressive behavior. Examining the individual subjective norm questions, differences occurred in respondents' perceptions of whether important referents, such as peers and business contacts, would approve of aggressiveness in client relations.