Audit quality: Insights from the academic literature
This study presents a review of academic research on audit quality. We begin with a review
of existing definitions of audit quality and describe general frameworks for establishing audit …
of existing definitions of audit quality and describe general frameworks for establishing audit …
Research on auditor professional skepticism: Literature synthesis and opportunities for future research
RK Hurtt, H Brown-Liburd, CE Earley… - Auditing: A Journal …, 2013 - publications.aaahq.org
SUMMARY Both researchers (eg, Nelson 2009) and regulators (eg, the PCAOB) have
emphasized the importance of exercising the appropriate level of professional skepticism …
emphasized the importance of exercising the appropriate level of professional skepticism …
Auditor mindsets and audits of complex estimates
Auditors experience significant problems auditing complex accounting estimates, and this
increasingly puts financial reporting quality at risk. Based on analyses of the specific errors …
increasingly puts financial reporting quality at risk. Based on analyses of the specific errors …
How do team workloads and team staffing affect the audit? Archival evidence from US audits
We use US data from a global accounting firm to investigate how two key elements of audit
teams–workloads and staffing continuity–affect the audit. We find that heavier team …
teams–workloads and staffing continuity–affect the audit. We find that heavier team …
How insights from the “new” JDM research can improve auditor judgment: Fundamental research questions and methodological advice
We examine recent developments in judgment and decision-making (JDM) research to
provide insight into how two big ideas in this area can be leveraged as overlapping …
provide insight into how two big ideas in this area can be leveraged as overlapping …
[HTML][HTML] A structured literature review of empirical research on mandatory auditor rotation
C Florio - Journal of International Accounting, Auditing and …, 2024 - Elsevier
This study reviews 128 empirical studies on mandatory auditor rotation (MAR) in light of the
long-standing debate on the effectiveness of MAR and the different regulatory choices made …
long-standing debate on the effectiveness of MAR and the different regulatory choices made …
The role of auditor narcissism in auditor‐client negotiations: Evidence from China
This paper reports the results of three studies (archival, experimental, and qualitative)
designed to examine the effects of auditor narcissism on auditor‐client negotiations in …
designed to examine the effects of auditor narcissism on auditor‐client negotiations in …
The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors' judgments and …
In recent years, standard setters worldwide have considered how to enhance financial
statement users' understanding of the estimation uncertainty contained in many financial …
statement users' understanding of the estimation uncertainty contained in many financial …
Intelligent manufacturing, auditor selection and audit quality
S Chen, J Yang - Management Decision, 2024 - emerald.com
Purpose The purpose of this paper is to examine the influence of intelligent manufacturing
on audit quality and its underlying mechanism as well as the variation in this influence …
on audit quality and its underlying mechanism as well as the variation in this influence …
Disentangling the trait and state components of professional skepticism: Specifying a process for state scale development
SN Robinson, MB Curtis… - Auditing: A Journal of …, 2018 - publications.aaahq.org
In recent years, professional skepticism (PS) has drawn extensive attention from both
regulators and academics. While prior research theorizes that both stable personality traits …
regulators and academics. While prior research theorizes that both stable personality traits …