What question did this study set out to answer?

The aim is to identify client attributes influencing auditors' evaluations of control environments and understand auditor perceptions on their importance.

March 18, 2026The Accounting Review

Client Control Environments: An Examination of Auditors' Perceptions.

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Authors

MHMark E. Haskins

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Overview

Investigates auditors' perceptions and evaluations of client control environments in auditing engagements, highlighting key attributes and contextual factors.

Key Points

The aim is to identify client attributes influencing auditors' evaluations of control environments and understand auditor perceptions on their importance.
Identified 48 client attributes related to control environments
Surveyed auditors to assess the importance of these attributes on engagements
Analyzed associations between attribute ratings and factors like audit firm affiliation and management structure
Determined which audit team members evaluate these attributes
Auditors differed in how they rated the importance of client attributes
Factors such as audit firm, auditor rank, and client's management structure significantly influenced ratings
Audit seniors were primarily responsible for evaluating most control environment attributes

Cite This Study

Mark E. Haskins (1987) studied this question.

synapsesocial.com/papers/69ba423c4e9516ffd37a245d https://doi.org/10.2308/tar-4496056

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March 18, 2026The Accounting Review

Client Control Environments: An Examination of Auditors' Perceptions.

View Full Paper

Ask AI

Bookmark

Authors

MHMark E. Haskins

Discussion

Member takes

Overview

Investigates auditors' perceptions and evaluations of client control environments in auditing engagements, highlighting key attributes and contextual factors.

Key Points

The aim is to identify client attributes influencing auditors' evaluations of control environments and understand auditor perceptions on their importance.
Identified 48 client attributes related to control environments
Surveyed auditors to assess the importance of these attributes on engagements
Analyzed associations between attribute ratings and factors like audit firm affiliation and management structure
Determined which audit team members evaluate these attributes
Auditors differed in how they rated the importance of client attributes
Factors such as audit firm, auditor rank, and client's management structure significantly influenced ratings
Audit seniors were primarily responsible for evaluating most control environment attributes

Cite This Study

Mark E. Haskins (1987) studied this question.

synapsesocial.com/papers/69ba423c4e9516ffd37a245d https://doi.org/10.2308/tar-4496056

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