Abstract
ABSTRACT: Anecdotal evidence from practice suggests clients can influence auditor judgment using ingratiation, a strategic influence tactic through which the ingratiator attempts to induce positive affect to facilitate persuasion. I provide initial academic evidence concerning the effect of ingratiation on auditor judgment. I find that when the client ingratiates, auditors are more likely to comply with the requests of clients with low incentive to influence the auditor than those with high incentive. Thus, ingratiation appears to magnify the effect of client incentive on auditor judgment. I find auditors experience stronger positive affect toward both ingratiating clients and clients with low incentive relative to non-ingratiating clients and clients with high incentive. Further, auditors are more likely to comply with client requests as positive affect toward the client increases. The results suggest clients can influence auditor judgment through ingratiation under certain circumstances, and clients can strategically induce positive affect to influence auditor judgment.
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