... 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...

... 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...

... ). This iteration is consistent with the judgment and decision-making process in auditing that frequently involves receiving, evaluating, and re-evaluating information from previous actions ( Gibbins 1984 ; Jeffrey 1992 ; Koonce 1992 ). auditor judgment internal audit function audit coordination belief...

...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...

... 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, is essential to the auditing...

... 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...

...: Accepted by Michael Bamber. H1 :   Internal auditors will exhibit higher employer identification compared to external auditors' client identification. auditor judgment organizational identification internal auditor external auditor This paper examines the levels and effects...