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Keywords: ghost ticking
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 27–51.
Published: 01 February 2023
... avoidance and “ghost ticking.” Our results suggest that ongoing power disparities between staff auditors and their clients may impair staff auditors’ operational independence. We focus our investigation on staff auditors (commonly called audit associates and audit seniors) who interact with client...
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 53–77.
Published: 01 November 2021
...Jessica L. Buchanan; M. David Piercey SUMMARY Prior research shows that ghost ticking, or documenting audit work not actually performed, is a persistent threat to audit quality. We examine whether requiring self-references in audit workpapers (i.e., “I” performed the test) can effectively curtail...