Auditor Evaluation of Others’ Credibility: A Review of Experimental Studies on Determinants and Consequences

Journal of Accounting Literature, Vol. 35, October 2015

35 Pages Posted: 25 Jan 2015 Last revised: 31 Jan 2016

See all articles by Eldar Maksymov

Eldar Maksymov

Arizona State University (ASU) - School of Accountancy

Date Written: October 1, 2015

Abstract

I synthesize the extant behavioral literature examining auditor evaluation of others’ credibility published in six top accounting journals over the last three-and-a-half decades. I adapt the original definition of credibility by Hovland, Janis, and Kelley (1953): the extent of perceiving someone as competent and trustworthy. Audit guidance requires auditors to consider credibility of management, internal auditors, and staff, yet the research literature on auditor evaluation of others’ credibility is fragmented and scarce, limiting our understanding of determinants and consequences of auditor evaluations. I develop a framework for analysis of research on auditor evaluation of others’ credibility and review extant literature by types of examined effects (determinants of credibility vs. consequences of credibility) and by examined credibility components (competence, trustworthiness, or both). Throughout the literature review I suggest areas for future research.

Keywords: Determinants of Credibility, Consequences of Credibility, Evaluation of Competence, Evaluation of Trustworthiness

Suggested Citation

Maksymov, Eldar M., Auditor Evaluation of Others’ Credibility: A Review of Experimental Studies on Determinants and Consequences (October 1, 2015). Journal of Accounting Literature, Vol. 35, October 2015, Available at SSRN: https://ssrn.com/abstract=2554638 or http://dx.doi.org/10.2139/ssrn.2554638

Eldar M. Maksymov (Contact Author)

Arizona State University (ASU) - School of Accountancy ( email )

Tempe, AZ 85287
United States

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