...Amy M. Donnelly; David P. Donnelly ABSTRACT Accountability research in auditing has spanned several decades, highlighting its importance in better understanding auditors’ judgments and decision-making processes. This study provides a systematic review of experimental audit research...

...Robert P. Mocadlo ABSTRACT I examine how the subjectivity of task criteria influences auditors' ordering and performance of audit tasks under time pressure. Tasks with more objective criteria provide little flexibility in how well they can be completed (i.e., they are either performed correctly...

... received from two anonymous reviewers and our discussant, Tracie Majors, from the 2020 Auditing Midyear Meeting. We posit that applying professional skepticism requires auditors to utilize extensive self-control and cognitive resources and that auditors will be prone to use these resources...

... to as an organization's error-management climate (EMC). We investigate whether a client's EMC can lead to behaviors that could reduce audit quality. We conduct an experiment and find that when a client's EMC is error averse (i.e., where employees are sanctioned for committing errors), external auditors indicate...

... for examining this particular form of leadership in the audit context is that it is particularly likely to affect follower behavior when followers identify with the leader's organization (cf. D. van Knippenberg, B. van Knippenberg, De Cremer, and Hogg 2004; Howell and Shamir 2005 ). It is known...

... and their clients sufficient leeway to establish identification-based trust. JEL Classifications: M42. The present work contributes in several ways. First, its findings enhance the theoretical understanding of identification-based trust in the auditing context and add an interdisciplinary and contextualized...

... Amherst and University of South Florida. 2015 accountability auditing control environment tone at the top underreporting Business leaders, professional organizations, and accounting researchers have provided anecdotal and empirical evidence that a strong tone at the top provides...

... to a factor(s) that can be readily associated with the event (“second guessing”). Modification of the audit report in this manner is consistent with recent calls to make the audit report more responsive to user expectations and with the recommendations of the Advisory Committee on Improving Financial...

...Marietta Peytcheva; Arnold M. Wright; Barbara Majoor ABSTRACT: Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard...

..., Bino Catasús, Hans Englund, Einar Häckner, and Sven Siverbo for their valuable comments on earlier drafts of the paper. 2013 commercialism professionalism accounting profession auditing construct validation structural equation modeling Steve G. Sutton, Associate Editor...

...Iris C. Stuart; Douglas F. Prawitt ABSTRACT Formalization has been studied in a variety of contexts and continues to be a relevant and important construct. This study compares the performance of auditors from two public accounting firms with different degrees of formalization in their audit...

... memory conjunction errors schematic representations evidence arrangements auditing going concern judgments A draft of this paper was presented at the 2008 American Accounting Association Annual Meeting. We wish to express our gratitude to meeting participants for their insights and suggestions...