.... Tull School of Accounting, Atlanta, GA, USA. Editor's note: Accepted by Christine E. Earley. 1 8 2020 1 8 2021 2022 financial reporting fraud auditor judgment gamification cognitive processing fraud detection Audit firms recognize the importance of keeping...

... environment risk is low, relative to when there is no prior commitment. Our second experiment examines whether a requirement for process accountability can mitigate the effect of prior commitment on auditor judgment. We find that process accountability (a requirement to justify the processes leading...

... in a greater propensity to exhibit a confirmatory evaluation of evidence ( Tversky and Kahneman 1974 ; Church 1991 ; Chapman and Johnson 2002 ; Epley and Gilovich 2004 , 2006 ; Pike, Curtis, and Chui 2013 ). auditor judgment internal audit function audit coordination belief-adjustment model...

...Emily E. Griffith; Kathryn Kadous; Donald Young SUMMARY We examine recent developments in judgment and decision-making (JDM) research to provide insight into how two big ideas in this area can be leveraged as overlapping frameworks to examine and improve auditor judgment. The ideas are (1...

... not correspond to views held by the PCAOB and its staff. Editor's note: Accepted by Jeffrey R. Cohen. March 2012 November 2012 2013 professional skepticism skepticism auditor skepticism auditor judgment skeptical behavior Professional skepticism, like independence...

... auditor judgment PCAOB synthesis Audit quality is much debated but little understood. Despite more than two decades of research, there remains little consensus about how to define, let alone measure, audit quality. The objective of this study is to review and synthesize the academic literature...

... for their insightful comments and feedback. Editor's note: Accepted by Michael Bamber. auditor judgment organizational identification internal auditor external auditor This paper examines the levels and effects of internal (external) auditors' employer (client) identification, and its effects...