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Concede or Deny Do Management Persuasion Tactics Affect.doc

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Concede or Deny Do Management Persuasion Tactics Affect.doc

Concede or Deny: Do Management Persuasion Tactics Affect Auditor Evaluation of Internal Control Deviations? Christopher J. Wolfe CPA, DBA Mays Business School Texas AM University 4353 TAMU College Station, TX 77845 (979) 845-0964 Email: cwolfe@mays.tamu.edu Elaine Mauldin CPA, PhD College of Business 331 Cornell Hall University of Missouri – Columbia Columbia, MO 65211 (573) 884-0933 Email: mauldin@missouri.edu Michelle Chandler Diaz CPA, PhD Department of Accounting E.J. Ourso College of Business Louisiana State University Baton Rouge, LA 70803 (225) 578-6216 Email: michelle@lsu.edu January, 2008 We sincerely thank the participating firm for providing participants and expert insights into the audit process. We thank Duane Brandon, Jere Francis, Lisa Gaynor, Rich Houston, Bill Kinney, Lisa Koonce, Mary Lea McAnally, Ed O’Donnell, and workshop participants at Louisiana State University, University of Missouri-Columbia, University of South Carolina, Texas AM University, and the 2007 AAA Auditing Section Midyear Conference for their thoughtful comments. Christopher Wolfe and Michelle Diaz gratefully acknowledge the Mays Business School for providing financial support while completing this research. Concede or Deny: Do Management Persuasion Tactics Affect Auditor Evaluation of Internal Control Deviations? Abstract: In an internal control audit, the potential for negative outcomes provides management the incentive to persuade auditors that control deviations are not significant deficiencies. The subjectivity in evaluating control deviations provides a means for persuasion tactics to work. This paper reports an experiment with 106 senior-level auditors who evaluated control deviations after exposure to managements persuasion tactics. Consistent with our theoretical model, management concession, compared to denial, resulted in higher perceived explanation adequacy, lower perceived management fault, and lower assessed control deficiency for information technology (IT) sec