...J. Efrim Boritz; Natalia V. Kochetova; Linda A. Robinson; Christopher Wong ABSTRACT Auditors often rely on the assistance of specialists from such fields as tax, information technology, valuation, and forensic accounting. Integration of the work of specialists with the work of audit team members...

...Joseph F. Brazel; Christine Gimbar; Eldar M. Maksymov; Tammie J. Schaefer ABSTRACT In this research note, we replicate Brazel, Jackson, Schaefer, and Stewart's (2016) study of how auditors evaluate skeptical behavior. Like the original study, we find that evaluators reward audit staff who...

...Mohammad Jahanzeb Khan; Per Christen Trønnes ABSTRACT A focus on novel, confirmatory, and statistically significant results by journals that publish experimental audit research may result in substantial bias in the literature. We explore one type of bias known as p-hacking: a practice where...

...., in Management's Discussion and Analysis). Professional standards, auditing texts, and prior research suggest that external auditors can use NFMs to verify their clients' reported financial information and, in turn, improve audit quality. In an initial experiment where auditors develop an expectation...