Download or read book A Review of the Impact of Client Integrity on the Audit Decision-Making Process written by Samantha Messier and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Our research reviewed the methodologies and findings of the auditing and forensic accounting disciplines concentrating on the associations between auditors' perceptions of client trustworthiness and the audit-decision process. In our research, we review 20 studies that examined client trustworthiness between 1987 and 2009. Our research documents associations between the trustworthiness of an auditor's client (i.e., operationalized in many studies as client integrity) and various aspects of the audit environment such as the client base of an auditor; and the audit planning process and auditor judgment. The foundation of corporate governance and the value of the audit are weakened when client integrity is questionable and may not result in implementing more rigorous audit procedures suggested by Mautz and Sharaf (1961). While this study is a review of the existing literature, we organize the existing 20 articles into a comprehensive matrix.