Concepedia

Familiarity Threats

Familiarity Threats is a type of ethical threat arising in professional auditing when an auditor’s close relationship with a client impairs objectivity due to excessive trust or empathy, thereby compromising the auditor’s impartiality and professional skepticism.

9

Publications

700

Citations

18

Authors

11

Institutions

Publications per year

2017–2026

0

Variants

Familiarity Threat

Parents

Publications

9

Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity

E. Michael Bamber, Venkataraman M. Iyer · Auditing A Journal of Practice & Theory · 2007 · 336 citations

, , +13

The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching

Mohammad Hudaib, T. E. Cooke · Journal of Business Finance &amp Accounting · 2005 · 157 citations

, , +16

Auditors' Identification with their Clients and its Effect on Auditors' Objectivity

E. Michael Bamber, Venkataraman M. Iyer · SSRN Electronic Journal · 2005 · 49 citations · Full text

, , +13

An Experimental Analysis of the Effects of Non‐audit Services on Auditor Independence in Appearance in the European Union: Evidence from Germany

Reiner Quick, Bent Warming‐Rasmussen · Journal of International Financial Management and Accounting · 2015 · 41 citations

, , +14

The Familiarity Threat and Auditor Independence

Roger Hussey · Corporate Governance An International Review · 1999 · 33 citations

, , +12

1–5 of 9

Authors

18

  1. VM
    Venkataraman M. Iyer

    University of North Carolina at Greensboro, United States

    2 publications · 385 citations

    2

    h-index

  2. EM
    E. Michael Bamber

    University of Georgia, United States

    2 publications · 385 citations

    2

    h-index

  3. MH
    Maree Hunt

    Victoria University of Wellington, New Zealand

    1 publications · 26 citations

    1

    h-index

  4. GJ
    Gary J. Ockey

    Iowa State University, United States

    1 publications · 23 citations

    1

    h-index

  5. MG
    Maryanne Garry

    Victoria University of Wellington, New Zealand

    1 publications · 26 citations

    1

    h-index

1–5 of 18

Institutions

11

  1. University of North Carolina at Greensboro

    Greensboro, United States

    2 h-index

    3 publications

    721 citations

  2. Ho Technical University

    Ho, Ghana

    1 h-index

    3 publications

    36 citations

  3. Kanda University of International Studies

    Chiba, Japan

    1 h-index

    2 publications

    46 citations

  4. University of Akron

    Akron, United States

    1 h-index

    2 publications

    46 citations

  5. Purdue University West Lafayette

    West Lafayette, United States

    1 h-index

    1 publications

    23 citations

  6. University of Southern Denmark

    Odense, Denmark

    1 h-index

    1 publications

    41 citations

  7. Pearson (United States)

    New York, United States

    1 h-index

    1 publications

    157 citations

  8. University of the West of England

    Bristol, United Kingdom

    1 h-index

    1 publications

    33 citations

1–8 of 11

Venues

  1. Acta Psychologica

    1 publications · 26 citations

    1

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 1 publications · 336 citations

    1

    h-index

  3. 1

    h-index

  4. Journal of Business Finance &amp Accounting

    1 publications · 157 citations

    1

    h-index

  5. Language Assessment Quarterly

    1 publications · 23 citations

    1

    h-index

1–5