... and fewer audit hours for accounts with lower inspection risk ( Detzen et al. 2020 ). data analytics inspection risk mindsets auditor judgment Our descriptions capture a number of key differences between DA and traditional audit approaches as discussed in the academic literature (e.g., Cao et...

...-analyze the data from a prior motivated reasoning audit experiment, replicate that study's reported directional goal results employing methods used in this study and, in addition, find similar results to those found in this study for increased client pressure intensity on auditor judgment. We...

...Kathryn Kadous; Justin Leiby; Mark E. Peecher ABSTRACT: Auditors frequently seek informal advice from peers to improve judgment quality, but the conditions under which advice improves auditor judgment are poorly understood. We predict and find evidence of a trust heuristic among auditors...