Debiasing halo effect: auditor reputation and the role of auditing learning on financial statements user trust

Abstract

The purpose of this study was to examine the effect of auditor reputation (big four and non-big four) and auditing learning (with audit learning and without audit learning) on the trust of users of financial statements. Testing the influence of the auditor's reputation and learning will show a halo effect on users of financial statements. The research method used was an experiment. Participants were 102 students. Data analysis was performed with the two-way Anova test. The results showed a halo effect so that the auditor's reputation and audit learning affected the users of financial statements.

The Relationship Between the Reputation of Audit Offices and the Accuracy of the Opinion on Continuity and the Extent to Which it is Affected by the Financial Failure Field Research in the Iraqi Stock Exchange

“…to obtain greater economic value from clients of a non-specialized firm, and the economic value of clients of a cash-strapped firm is greater than the economic value of those audit firms that have not experienced difficulties Finance. In the same vein, the research of Rama et al 2020 showed that reputation is a mixture of activities over the life of the entity, requires consistency in the entity's procedures for a long time to form, and the audit firm has a reputation that reflects the quality of work in various services, such as accounting, auditing, tax and management consulting. And computer systems consulting, personnel selection, etc.…”

“…Because of the impact of these errors on increasing funding costs and changing auditors in the event of type I errors, litigation costs and damage to the reputation of auditors when the second type occurs (Hardies et al, 2018;Woudenberg et al, 2019), studies indicated the reputation of the auditor's office; (De Angelo 1981;Fuerman and Kraten, 2008;El-Dyasty, 2017;Bergner et al, 2020;Rama, et al, 2020;McKenna et al, 2020;Blum et al, 2021;Dyasty & Elamer 2021). The type of auditor's office depends as an indicator of its reputation and the quality of its performance.…”

دراسة واختبار العلاقة بین سمعة مکتب مراقب الحسابات ودقة رأیه بشأن إستمراریة الشرکات غیر المالیة المقیدة بالبورصة المصریة

“…‫الحسابات‬ ‫اق‬ ‫م‬ ‫مكت‬ ‫سمعة‬ ‫وبشأن‬ ‫اسات‬ ‫در‬ ‫خلل‬ ‫صات‬ ‫و‬ (DeAngelo,1981;Dopuch & Simunic. 1982;Gregory & Jeanes ,2000;Craswell et al,1995;Fuerman and Kraten,2008;Kanagaretnam et al,2010;El-Dyasty ,2017;Bergner et al,2020;Rama, et al, 2020;McKenna et al,2020;Blum et al,2021 ‫وخلص‬ (e.g., DeAngelo, 1981;Mutchler et al, 1997;DeFond & Lennox, 2011;Kaplan & Williams, 2012;Myers et al, 2013 ;Berglund et al,2018…”

“…(DeAngelo,1981;Dopuch & Simunic. 1982;Gregory & Jeanes, 2000;Craswell et al, 1995;Fuerman and Kraten, 2008;Kanagaretnam et al, 2010;El-Dyasty, 2017;Bergner et al,2020;Rama, et al, 2020;McKenna et al, 2020;Blum et al,2021 (Geiger et al, 1998;Hardies et al, 2016Hardies et al, ,2018…”