Potential differences between engagement and risk review partners and their effect on client acceptance judgments

Mixed messages regarding the need for firms to grow their audit client base, yet avoid overly risky opportunities, may result in a variety of different interpretations by partners involved in the client acceptance process. A field survey contributes to the scant literature regarding client acceptance judgments by examining differences between 2 partner groups in: 1. the relative level of conservatism in their client acceptance judgments, 2. certain factors which are suspected to influence client acceptance judgments, and 3. the extent to which these same factors influence client acceptance judgments. The article attempts to provide preliminary answers to 2 questions: 1. Do risk review partners make more conservative client acceptance judgments than engagement partners? 2. If so, why do they make more conservative judgments?