...Candice T. Hux; Lindsay M. Andiola; Tracy J. Noga ABSTRACT Tax specialists are often part of interprofessional teams that conduct financial statement audits, yet little is documented about their role and collaboration with auditors during these engagements or their contributions to audit quality...

...Marlies de Vries; Roland F. Speklé ABSTRACT A characteristic feature of public accounting is the high workload in busy season. This feature is generally seen as problematic, for it is held to negatively affect both audit quality and the attractiveness of the profession. We argue, however...

... to auditors (client, firm, team, and profession), first reviewing the psychology literature to describe each of these identities and then reviewing the auditing literature to understand how these identities emerge and impact audit quality. Overall, we find that whereas all four auditor identities have been...

... credibility and audit quality. Utilizing an experiment and 140 nonprofessional investors, we find evidence that the disclosure of a CAM improves perceived auditor credibility, but the disclosure also has the unintended consequence of increasing feelings of information overload. More importantly...

... visualization techniques in order to better understand how and why visualization design features affect judgment and how new visualization techniques could enhance audit quality. Attention and arousal are two psychophysiological responses that are particularly relevant to understanding the potential...

... impairment loss recognition case. Although more research is needed on the various types of audit engagement systems, the results imply that the ADS may improve audit quality. Thus, auditor designation by the regulator for certain companies that try to manage their earnings (i.e., the ADS) may be a favorable...

... can occur due to the winner's curse, and this source of low balling poses a threat to audit quality. Editor's note: Accepted by Christopher Koch. June 2017 October 2018 2019 As defined in the auction literature, auditors fall prey to the winner's curse when they do...

... number of papers published in the leading journals has expanded, the percentage of experimental auditing papers has decreased substantially. Second, in order to support evidence-based standard-setting and regulation, and to identify the audit quality issues that have been addressed, we map this research...

... audit quality Academic research on busy season is relatively scarce, despite its central importance to the conduct of a quality audit ( Sweeney and Summers 2002 ). Persellin et al. (2014) survey professional auditors and find that auditors at large auditing firms work an average of 65 to 80 hours...

... note: Accepted by Richard C. Hatfield. March 2014 October 2015 2016 audit committees auditor selection PCAOB auditor inspections auditor affiliation audit quality We investigate the extent to which audit committee members utilize Public Company Accounting Oversight...

... materials. We also thank the Department of Accounting at the University of North Texas for financial support, as well as the auditors who participated. 2011 audit quality likeability performance reputation whistle-blowing Research in organizational behavior indicates...

...Ulfert Gronewold; Michaela Donle ABSTRACT Handling their own errors effectively is important for auditors to assure audit quality. Similarly, how auditors deal with their clients' errors may affect clients' cooperativeness, which is a prerequisite for conducting audits effectively and efficiently...