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Keywords: audit efficiency
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Journal Articles
Accounting Horizons (2024) 38 (4): 107–122.
Published: 01 December 2024
.... Newman, and Jeremy M. Vinson have no conflicts of interest related to this research. billable hours time budgets auditor perceptions audit efficiency Traditional time-based budget audit models are nearly universal in public accounting firms. A time-based model consists of (1) engagement...
Journal Articles
Accounting Horizons (2023) 37 (3): 1–26.
Published: 01 September 2023
...) knowledge transfers that occur during audit production, our results indicate that internal knowledge transfer subsumes external knowledge transfer. Although this result may seem intuitive, recent research implies external knowledge transfer significantly impacts audit efficiency. Thus, the dominance...
Journal Articles
Accounting Horizons (2012) 26 (4): 631–656.
Published: 01 December 2012
... the strategic behavior of auditors. Finally, we discuss previous empirical and behavioral audit evidence in the context of the credence aspects of an audit. 2012 credence attributes audit quality audit efficiency We thank the editor and two anonymous reviewers for helpful comments...