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Keywords: auditor behavior
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (4): 1–29.
Published: 01 November 2020
..., commercialism, and socialization) rooted within audit firms and studied by audit academics. Beyond informing academics, our paper has implications for audit practitioners and regulators as they seek to manage auditors' behavior and audit quality through quality control initiatives. The authors thank...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 25–48.
Published: 01 November 2018
... 2017 © 2018 American Accounting Association. All rights reserved. 2018 auditor behavior compliance cross-national differences fraud risk assessment institutions international auditing national culture religion societal trust Building on theory and empirical evidence (e.g...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (1): 1–19.
Published: 01 February 2017
.... Cohen. August 2015 April 2016 2017 auditor behavior auditor-in-charge involvement cross-national cultural differences international auditing national culture Although audits are conducted by teams, the auditor-in-charge 1 performs a pivotal role...