1-7 of 7
Keywords: auditor judgment
Close
Sort by
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 1–26.
Published: 01 May 2022
... financial reporting fraud auditor judgment gamification cognitive processing fraud detection We thank Christine E. Earley (editor) and two anonymous reviewers for their thoughtful comments during the review process. We thank the participants at Brigham Young University, KPMG, Northeastern...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 167–182.
Published: 01 August 2019
... 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...
Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 45–97.
Published: 01 May 2013
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 385–421.
Published: 01 May 2013
... regulators. April 2012 October 2012 2013 audit quality audit quality indicators 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 39–56.
Published: 01 February 2012
...' employer (client) identification is negatively (positively) associated with their control evaluation leniency. Our evidence suggests a psychological attachment between auditors and clients, and that identification affects internal and external auditors differently. auditor judgment organizational...