The relationship between client advocacy and audit experience: An exploratory analysis

This paper reports the results of an exploratory study designed to investig ate whether auditors assume the role of client advocate. Results indicate t hat auditors did not automatically assume an advocacy position. However, wh en client interests were made salient, experienced auditors exhibited behav ior consistent with advocacy. These results are discussed in light of the c onflicting incentives faced by auditors and recent criticisms that auditors may lack the impartiality necessary to provide reliable audits. Given the exploratory nature of this study, further research appears to be warranted so that a more complete understanding of the auditor's willingness to act a s a client advocate may be gained.