... of clients in that office. We further document that accounting system homogeneity is associated with improved audit effectiveness as proxied by two accruals-based measures, incorrect internal control weakness reporting, and restatements. Our findings are reflective of a new form of knowledge spillover from...

..., that these primed mindsets can affect performance on low-level tasks, and that the effect of regulatory fit for low-level tasks is particularly important for those who identify less with the audit profession. Regulators aim to compose audit standards to maximize audit effectiveness. When structuring standards...

... member raises an audit effectiveness issue that could increase audit effort. However, team leaders reward speaking up in performance evaluations, particularly when team members speak up about issues that align with the effectiveness or efficiency focus of the team. While supervisors' performance...

..., these studies provide evidence that auditors' willingness to raise audit issues is affected by what the auditor has to say and how they think their message will be received, potentially affecting audit effectiveness and audit efficiency. Data Availability: Contact the authors. The survey provides evidence...