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Keywords: audit experience
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 99–121.
Published: 01 November 2021
...Eric R. Condie; Kara M. Obermire; Timothy A. Seidel; Michael S. Wilkins SUMMARY In this study, we investigate the financial reporting behavior of chief financial officers (CFOs) with significant prior audit experience. Our tests indicate that, on average, CFOs who were former audit managers...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 121–147.
Published: 01 August 2019
..., have two to five years' audit experience, and are completing or have just completed the training necessary to be a professionally qualified auditor. There are many factors that affect staff allocation to audits, including availability, industry or client-specific experience, and the demands of other...