... with higher audit efficiency, we also find a negative association between training and report lags. However, we find no association between training and audit quality. We thank Eddy Cardinaels, Nick Cicone, Hans Degryse, Fynn Gerken, Topcue Lee, Tobias Svanstrøm, Marleen Willekens, Mike Ricci, Ann...

...Ting-Chiao Huang; Chen Chen; Steven E. Kaplan; Yi-Hung Lin SUMMARY We examine whether increases in co-working experience between the lead and concurring audit partners affect engagement audit quality and audit efficiency. We define co-working experience as the lead and concurring audit partners...

... and processes decision aids critical thinking professional judgment skepticism PCAOB inspections audit fees audit efficiency A former associate chief auditor at the PCAOB noted the amount of administrative forms and checklists on audits has been increasing. “I worry … how much it is really...

.... January 2014 August 2015 2016 audit efficiency organizational learning audit production Organizational learning occurs when organizations gain knowledge from the experience of producing a product or providing a service and utilize this knowledge to complete tasks more...