Faculty Scholarship 1994 - Present

Critical Factors - Audit Client Engagement Decision ESS: Delphi Study of Big 6 Practicing Auditors

The litigious audit environment is driving accounting firms to change their audit client engagement strategies in order to remain viable and successful in a very competitive environment. Firms are realizing the need to make better, more informed decisions regarding client acceptance/continuance decisions. Expert Support Systems are suggested as a useful tool for reengineering the audit client engagement decision. Towards this goal, this study uses the Delphi method with a panel of experts from the Big Six accounting firms to determine critical factors which may cause a firm to reject potential clients.