...Becca N. Baaske; Hilda E. Carrillo; Lisa Milici Gaynor; Jaime J. Schmidt SUMMARY Theory helps explain and predict phenomena and can strengthen the validity of research studies. To encourage scholars to incorporate theory in audit and other assurance research, we present a conceptual framework...

... researchers digest the existing DT research in accounting and inform productive DT research going forward. Specifically, we present an operating, reporting, and assurance framework for analyzing how DT traits affect decisions in all stages of financial reporting, including auditing the financial statements...

... a sample of small, private companies from 21 countries, we examine how the receipt of an audit prior to the pandemic affects the primary type of financing companies obtain during the pandemic. We find that companies with audited financial statements available are more inclined to secure primary funding...

... non-Big 4 assurance audit technology comfort evidence The COVID-19 pandemic (hereafter, pandemic) shifted the landscape of professional fields, including the field of assurance ( Amankwah-Amoah, Khan, Wood, and Knight 2021 ; Bauer, Humphreys, and Trotman 2022 ; Luo and Malsch 2023...

... by Christine E. Earley, under the Senior Editorship of Jayanthi Krishnan. 04 01 2021 04 01 2023 23 01 2023 2023 perspective taking outcome effect outcome bias professional skepticism performance evaluation audit We thank Joe Brazel, Scott Jackson, Tammie Schaefer...

... statement auditor or a different assurance provider. We examine factors that impact this decision, and the consequences of this decision on financial statement audit quality and cost. We find that independence concerns are associated with companies choosing different EER assurance providers from...

... report more conservative loss reserve estimates during and following a regulatory financial examination. Whereas past studies use audits as external monitoring events around which fluctuations in loss reserves are observed, we focus on regulatory financial examinations as external monitoring events...

...Mary Canning; Brendan O'Dwyer; Roel Boomsma SUMMARY The offshoring of external audit work to so-called low-cost countries is prevalent among the Big 4 professional services firms. Despite this, our understanding of how this form of offshoring influences audit practitioners and the audit process...

... that auditors, on average, are not adept at identifying and constraining these differences. This study investigates whether certain auditors and audit committees are able to lower fraud risk by constraining inconsistencies between financial and related nonfinancial measures (NFMs). For a sample of companies...

...Jared Eutsler; Anne E. Norris; Gregory M. Trompeter SUMMARY Threats to professional skepticism are embedded in the social relationships and interactions between auditors and management. These can affect auditor skepticism and the extent of audit procedures performed. In this study, we conduct...

...Nasser Alsadoun; Vic Naiker; Farshid Navissi; Divesh S. Sharma SUMMARY Although the Sarbanes-Oxley Act of 2002 (SOX) banned most nonaudit services (NAS), it did not restrict auditors from providing tax NAS to their audit clients. In the post-SOX period, regulators and investors are highly...

...Moez Bennouri; Mehdi Nekhili; Philippe Touron SUMMARY We use a unique dataset from a sample of 85 French firms over the period 2002–2008 in order to answer the following questions: Is there any relation between the use of auditors with a brand-name reputation for providing high-quality audit...