.... This article summarizes Carver, Muriel, Trinkle (2023), who find that the disclosure of a CAM enhances perceived auditor credibility and in turn, perceived audit quality, which then leads to a decrease in perceived investment risk. However, a CAM also increases feelings of information overload, partially...

... disclosure; risk management; system and organization controls; cybersecurity risk management program; assurance services; nonaudit services; audit quality; information security; cybersecurity incident; SOC. I. INTRODUCTION A s the prevalence and severity of cybersecurity incidents rise, regulators...

... statement auditor (joint provisioning) or a separate assurance provider. This article summarizes a study examining the effects of joint or separate provisioning of this service and cybersecurity incidents on investors’ perceptions of audit quality and investment decisions (Perols and Murthy 2021). The study...

...Yueqi Li; Sanjay Goel; Kevin J. Williams SUMMARY In the aftermath of the COVID-19 pandemic, remote and hybrid audits have become institutionalized in the external audit profession. However, the impact of remote/hybrid audits on audit success (i.e., audit quality, audit efficiency, and auditor job...

... on audit quality. This article summarizes the key findings by Condie, Lisic, Seidel, Truelson, and Zimmerman (2023) (CLSTZ) regarding the influence of a more diverse group of audit partners within an audit office on office-level outcomes. Specifically, CLSTZ examines whether gender and ethnic diversity...

... increase the likelihood of using the same provider. Companies using the same provider for both services benefit from higher financial statement audit quality without paying significantly higher audit fees. The findings of this research are useful for companies in deciding whether to employ their financial...

...Brian Bratten; Monika Causholli; Valbona Sulcaj SUMMARY This article provides a summary of recent research by Bratten, Causholli, and Sulcaj (2022) , who examine whether issuers with audit committees who report strong oversight over the audit function have higher audit quality. Using a novel...

... consideration of whether they motivate positive audit quality effects more broadly. In this paper, we summarize key findings by Lamoreaux, Mowchan, and Zhang (2023) regarding whether PCAOB enforcement provides spillover benefits, deterring audit failures. LMZ find audit quality improvements among...

... plaintiffs, regardless of whether the auditors use ADAs. Further, jurors perceive auditors as less negligent when they use ADAs for full population testing because they perceive ADAs to be an indicator of higher audit quality. Interestingly, jurors perceive no difference in the level of assurance provided...

... also thank the Center for Audit Quality for providing participants for this study through the Access to Audit Personnel Program. Erin L. Hamilton and Jason L. Smith, University of Nevada, Las Vegas, Lee Business School, Department of Accounting, Las Vegas, NV, USA. Editor's note: Accepted...

... of the audit, the resulting audit output, and perceptions of audit quality. While the independence of the auditor is necessary, ignoring the essential nature of auditor-client cooperation may generate unexpected costs which impair audit quality. The multitude of parties involved in an audit creates tension...

...Ting-Chiao Huang; Chen Chen; Steven E. Kaplan; Yi-Hung Lin SUMMARY This article summarizes a study by Huang, Chen, Kaplan, and Lin (2021) which examines whether increases in co-working experience between the lead and concurring audit partners affect engagement audit quality and audit efficiency...

..., applying both strategies concurrently will result in the greatest likelihood of fraud disclosure. audit inquiry audit quality ego depletion whistleblowing Workplace fraud continues to be a costly global problem, causing significant harm to affected organizations, with the American...

...J. Owen Brown; Velina K. Popova SUMMARY Public accounting firms continuously invest significant resources into enhancing audit quality. In this paper, we summarize Brown and Popova's (2019) key findings related to public disclosure of audit quality indicators (AQIs) and discuss important...

...Carol Callaway Dee; Ayalew Lulseged; Tianming Zhang SUMMARY In “Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings” ( Dee, Lulseged, and Zhang 2015 ), we examine quality for issuer audits disclosed as involving less-experienced “participating auditors...

... with data visualization, local-firm partners have positive perceptions regarding the value that visualization can have on audit quality and client-related benefits. These perceptions are affected by visualization technology usage: perceived audit quality benefits increase with usage but client benefit...

... and in good faith. This proposed “Audit Judgment Rule” (“AJR”) could potentially improve audit quality by encouraging innovation. We review two studies that examine the effects of such an AJR on the judgments of audit committee members and auditors. Results of these studies suggest that an AJR may have...

...Lauren M. Cunningham; Sarah E. Stein; Nicole S. Wright SUMMARY This article summarizes a study ( Cunningham, Li, Stein, and Wright 2019 ) in which we examine the initial impact of Form AP partner disclosure on audit quality. One difficulty with studying the effect of Form AP is that general time...

.... These materials are particularly unique in that they both assess and then improve the skill levels, providing the motivation from the initial case to concentrate on and discern how to tease out arguments that support or cast doubt on audit assertions. management estimates audit quality evidence...

... integrity by providing insights from the Big 4 auditors in Egypt. The findings of this study will benefit audit firms in their professional audit training programs, as well as auditors conducting fraud risk assessments. audit quality external auditors fraud risk assessment management integrity...