Hobson, Stern & Zimbelman (2020Hobson, J. L., Stern, M. T., & Zimbelman, A. F. (2020). The benefit of mean auditors: The influence of social interaction and the Dark Triad on unjustified auditor trust.Contemporary Accounting Research , 37(2), 1217-1247.) |
Trust is altered by social interaction and can be cognitive and affective. |
Maresch, Aschauer & Fink (2019Maresch, D., Aschauer, E., & Fink, M. (2019). Competence trust, goodwill trust and negotiation power in auditor-client relationships.Accounting, Auditing & Accountability Journal, 33(2), 335-355.) |
There are two types of trust: trust-competence (ability) and trust-goodwill (integrity and benevolence). |
Morales-Sanchez, Orta-Perez, Rodriguez-Serrano (2019Morales-Sánchez, R., Orta-Pérez, M., & Rodríguez-Serrano, M. (2019). The Benefits of Auditors’ Sustained Ethical Behavior: Increased Trust and Reduced Costs.Journal of Business Ethics, 166(2), 441-459.) |
Trust is a consequence of ethical behavior and it is related to risk. |
Sarapaivanich, Sampet & Patterson (2019Sarapaivanich, N., Sampet, J., & Patterson, P. G. (2019). The impact of communication style on psychological comfort and trust in audit services. Accounting Research Journal, 32(4), 642-661.) |
The communication way affects trust. It is assumed that the auditor will act competently and objectively. Trust implies dependency and vulnerability. |
Morais & Franco (2019Morais, G., & Franco, M. (2019). Deciding factors in cooperation and trust between internal and external auditors in organizations: An exploratory analysis.International Journal of Auditing , 23(2), 263-278.). |
There is a relationship between trust and cooperation: trust is a kind of advanced cooperation. |
Knechel, Mintchik, Pevzner & Velury, (2019Knechel, W. R., Mintchik, N., Pevzner, M., & Velury, U. (2019). The effects of generalized trust and civic cooperation on the Big N presence and audit fees across the globe.Auditing: A Journal of Practice & Theory,38(1), 193-219.) |
There are different types of trust: generalized social, interpersonal, bilateral. It is the willingness to take risks and become vulnerable to actions taken by another party. |
Wilson, McNellis & Latham (2018Wilson, A. B., McNellis, C., & Latham, C. K. (2018). Audit firm tenure, auditor familiarity, and trust: Effect on auditee whistleblowing reporting intentions.International Journal of Auditing,22(2), 113-130.) |
Trust is related to the time of a relationship and it increases with familiarity. |
Eldaly & Abdel-Kader (2018Eldaly, M. K., & Abdel-Kader, M. (2018). How to regain public trust in audit firms? The case of the Financial Reporting Council. Accounting Research Journal, 31(3), 343-359.). |
Addresses the theme of public trust. |
Channuntapipat (2018Channuntapipat, C. (2018). Assurance for service organisations: contextualising accountability and trust. Managerial Auditing Journal, 33(4), 340-359. ) |
Trust has to do with expectation and predictability. This is based on the agency theory. |
Palazuelos, Crespo & del Corte (2017Palazuelos, E., Crespo, Á., & del Corte, J. (2017). Accounting information quality and trust as determinants of credit granting to SMEs: the role of external audit. Small Business Economics. doi:10.1007/s11187-017-9966-3 https://doi.org/10.1007/s11187-017-9966-...
). |
Trust is the expectation about the future behavior of a party that agrees to fulfill their obligations. It has three dimensions: honesty, competence and benevolence. |
Chen, Li, Liu & Lobo (2018Chen, D., Li, L., Liu, X., & Lobo, G. J. (2018). Social trust and auditor reporting conservatism.Journal of Business Ethics,153(4), 1083-1108.) |
Social trust has an influence on the perception of moral hazard, and it includes predictability towards a party’s behavior and goodwill |
Aschauer, Fink, Moro, van Bakel-Auer & Warming-Rasmussen (2017)Aschauer, E., Fink, M., Moro, A., van Bakel-Auer, K., & Warming-Rasmussen, B. (2017). Trust and professional skepticism in the relationship between auditors and clients: Overcoming the dichotomy myth. Behavioral Research in Accounting, 29(1), 19-42.
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Trust has three factors: benevolence, skill, and integrity. |
Harding, Azim, Jidin & Muir (2016Harding, N., Azim, M. I., Jidin, R., & Muir, J. P. (2016). A consideration of literature on trust and distrust as they relate to auditor professional scepticism.Australian Accounting Review,26(3), 243-254.) |
Trust has both dispositional and situational features. |
Mueller, Carter & Whittle (2015Mueller, F., Carter, C., & Whittle, A. (2015). Can audit (still) be trusted? Organization Studies,36(9), 1171-1203.) |
There is a difference between trust in institutions, in people, and in systems. Risk is needed for trust to occur, and the latter can be transferred. |
William, Robertson & Simon (2015William F., M., Robertson, J. C., & Simon, C. A. (2015). The effects of client management concessions and ingratiation attempts on auditors’ trust and proposed adjustments. Advances in Accounting, 31(1), 80-90.) |
Trust is based on reliability and competence-experience. |
Aschauer, Moro & Massaro (2015Aschauer, E., Moro, A., & Massaro, M. (2015). The auditor as a change agent for SMEs: the role of confidence, trust and identification.Review of Managerial Science, 9(2), 339-360.) |
Trust has three dimensions: integrity, benevolence, and skill. It has an ethical dimension. |
Howieson (2013Howieson, B. (2013). Quis auditoret ipsos auditores? Can auditors be trusted?Australian Accounting Review,23(4), 295-306.) |
Trust has several features: dependency, vulnerability, uncertainty. |
Rennie, Kopp & Lemon (2010Rennie, M. D., Kopp, L. S., & Lemon, W. M. (2010). Exploring trust and the auditor-client relationship: Factors influencing the auditor’s trust of a client representative.Auditing: A Journal of Practice & Theory,29(1), 279-293.) |
Trust is a lens through which the actions of a person you trust are interpreted. |
Rose, Rose & Dibben (2010Rose, A., Rose, J., & Dibben, M. (2010). The Effects of Trust and Management Incentives on Audit Committee Judgments. Behavioral Research in Accounting, 22(2), 87-103.) |
There is dispositional trust that makes people face similar situations in the same way. |