.... Jane Jollineau, under the Senior Editorship of Mary E. Barth. 1 3 2020 1 2 2021 2022 audit teams voice information sharing skeptical action auditor performance assessment team culture communication style The Public Company Accounting Oversight Board (PCAOB...

... of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA. Editor's note: Accepted by Jacqueline S. Hammersley, under the Senior Editorship of Mary E. Barth. 1 6 2019 1 2 2021 2022 reputation audit quality information sharing skeptical action Staff auditors...

... stringency, credit reforms, and local economic trends. Moreover, we account for banks' time-varying financial and regulatory reporting practices. credit reform information sharing banking learning loan loss provisions Just as the global financial system suffered the crisis of 2007–2009, many...

... audit teams information sharing audit efficiency audit effectiveness auditor performance assessment survey experiment Audit team members need to share information about potential audit issues so the team can respond with modifications to the nature, timing, and extent of audit procedures...

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... 2014 2015 principal-agent theory asymmetric information communication information sharing An important consideration in the design of accounting information systems is to whom access should be given ( Feltham and Hofmann 2012 ; Demski, Lewis...