Third, our research provides initial evidence regarding how auditors react to quantified communications from their clients.
quantified or non-quantified) and the client manager's incentives to manage earnings (i.
Auditors normally received non-quantified explanations from management at the planning stages of the audit (Hirst and Koonce 1996); however, management may provide quantified explanations at planning in anticipation of auditor inquiry.
We expect that the receipt of a quantified (versus a non-quantified) explanation provides potentially important information about the sufficiency of management's explanation for the observed financial statement fluctuation.
Although we expect auditors to interpret quantified analyses as indicative of explanation sufficiency, we do not expect that quantified explanations are always more persuasive than non-quantified explanations.
Because client managers typically provide non-quantified explanations in response to auditor inquiries (Hirst and Koonce 1996), we expect that a quantified explanation should be salient as a potential persuasion attempt--an indication that the client is going to greater than normal lengths to persuade the auditor.
Similarly, we expect that auditors' interpretations of quantified explanations will depend on the context in which the explanation is made.
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