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What Do Auditors Promise Their Governmental Audit Clients? What Do Governmental Audit Clients Want? Audit Proposal Evidence From Governmental Audit Procurement Processes, Yu-Tzu Chang

Theses and Dissertations--Accountancy

This dissertation, consisting of two studies, analyzes a dataset of audit proposals to investigate auditors’ impression management strategies and audit procurement quality in the public sector. Text based analytic methods are employed to examine the content of audit proposals, which were submitted for government audit engagements in fifteen states.

The first study investigates auditors' marketing language and hypothesizes that CPA firms will project a cooperative, non-independent image in audit proposals to impress potential clients. The results suggest that CPA firms, especially larger ones, project a persona of a cooperative and trustworthy service provider than to present themselves as independent auditors. …