... experiment using senior auditor participants. We also perform two follow-up experiments, using student participants, to rule out competing rationales for our findings. In a final supplemental experiment, we test partition dependence predictions in a risk assessment setting and find results consistent...

...Natalia Kochetova-Kozloski; Thomas M. Kozloski; William F. Messier, Jr. SUMMARY: This research note examines whether auditors “link” their entity-level risk assessments to their core business process risk assessments. For auditors who performed a business process analysis of the core business...

...Natalia Kochetova-Kozloski; William F. Messier, Jr. SUMMARY The study investigates whether and how senior auditors' strategic analysis of a client affects their identification of significant business and financial statement risks, and their risk assessments. Sixty-seven senior auditors...

... 2011 2011 analytical procedures causal-loop diagrams pattern recognition risk assessment Research has shown that auditors who acquire training or use audit support software that encourages them to focus on causal patterns are likely to develop risk assessments that differ from...

...Jacqueline S. Hammersley SUMMARY In this paper, I develop a model that describes auditor and fraud risk factor characteristics that I expect to affect auditor performance in fraud-related planning tasks (i.e., fraud hypothesis generation, risk assessment, and audit program modification). I expect...