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Keywords: audit efficiency
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Journal Articles
Accounting Horizons 1–16.
Published: 11 January 2024
... auditor perceptions audit efficiency ACCOUNTING HORIZONS Vol. XX, No. XX MONTH YEAR pp. 1 16 American Accounting Association DOI: 10.2308/HORIZONS-2023-019 Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model Erin M. Hawkins Clemson University Andrew H...
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...