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Keywords: evidence collection
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Journal Articles
Journal Articles
The Accounting Review (2021) 96 (1): 251–272.
Published: 01 January 2021
... additional, relevant evidence in response to new information received during evidence collection. We address this experimentally by examining whether changing the focus of audit programs from plan-focused (i.e., focused on the planned audit procedures) to goal-focused (i.e., focused on the task goal...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (4): 145–160.
Published: 01 July 2017
...Benjamin P. Commerford; Richard C. Hatfield; Richard W. Houston; Curtis Mullis ABSTRACT In this study, we examine how information foraging by auditors affects audit evidence collection in two distinct contexts, and show how a small change to audit methodology mitigates the potentially harmful...