...Donna D. Bobek; Laura N. Feustel; Scott D. Vandervelde ABSTRACT The audit of the financial statement income tax accounts is ultimately the responsibility of the audit engagement team; however, tax professionals are often involved because of their knowledge of the tax functional area. Auditors...

...Michele L. Frank ABSTRACT The purpose of this study is to identify situations in which auditors' professional values are most likely to constrain the biasing effects of self-interest. I examine whether auditors' psychological distance from a situation and the degree of ambiguity inherent...

...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...

...Ning Du; Mary P. Mindak; Ray Whittington; John E. McEnroe ABSTRACT The objective of this study is to provide additional evidence regarding the effect of ambiguity on auditors' and investors' judgments when they evaluate managers' disclosures about loss contingencies. Inspired by Nelson and Kinney...

...Regan N. Schmidt ABSTRACT: This study examines how external auditors' accessibility to “tone at the top” knowledge impacts subsequent audit judgments. To examine this relationship, a decision aid is investigated that differentially facilitates the auditors' retrieval of “tone at the top” evidence...