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Keywords: inspections
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Journal Articles
The Influence of Inspection Findings Emphasis on Auditor Mindsets and Judgments in Audits of Complex Estimates
Available to Purchase
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting 1–20.
Published: 16 January 2025
...Amy C. Tegeler ABSTRACT I experimentally study how inspection findings emphasizing procedures performed versus judgment quality influence an auditor’s mindset and, in turn, how that mindset affects judgments. I find judgment (procedure) emphasis deficiencies elicit a (an) deliberative (implemental...
