...’ adherence to team guidance is increasing to the extent of felt presence of others. I examine how physical and virtual presence of the audit team, compared to working alone, facilitates the incorporation of team guidance encouraging skepticism. I predict that auditors engage in this behavior most frequently...

... results are consistent with the prior study: (1) significant differences between probability-based and belief-based risk assessments are observed; (2) assessed risks are significantly higher and relatively more skeptical when negatively versus positively stated assertions are provided; and (3) when...