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Keywords: misstatement riskClose
AUDITING: A Journal of Practice & Theory (2022) 41 (2): 191–210.
Published: 01 May 2022
...James R. Moon, Jr.; Jonathan E. Shipman; Quinn T. Swanquist; Robert L. Whited SUMMARY Ex ante misstatement risk confounds most settings relying on misstatements as a measure of audit quality, but researchers continue to debate how to effectively control for this construct. In this study...
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 221–245.
Published: 01 February 2019
... standards encourage auditors to incorporate analyst-provided information into their risk assessment and audit planning. This study investigates whether auditors respond to a signal of potential misstatement risk derived from differences between auditors' earnings expectations and analysts' forecasts...