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Keywords: audit
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Journal Articles
Behavioral Research in Accounting (2020) 32 (2): 15–40.
Published: 01 September 2020
...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...
Includes: Supplementary data
Journal Articles
Behavioral Research in Accounting (2019) 31 (2): 135–143.
Published: 01 September 2019
...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...
Journal Articles
Behavioral Research in Accounting (2019) 31 (1): 119–131.
Published: 01 March 2019
...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...
Journal Articles