The financial statement auditor's identification of fraud risk factors, their assessment of fraud
risk, and their fraud risk responses are key to the auditor's consideration of fraud and fraud …

We provide a comprehensive review and synthesis of behavioral experimental literature that
examines persuasion in auditing. We organize our review by applying the five Components …

The objective evaluation of evidence is imperative for audit effectiveness and the proper
exercise of professional skepticism. However, numerous studies suggest that auditors fail to …

Most fraud research in accounting has focused on controls rather than offenders' subjective
experience, meaning that our understanding of motive in fraud (defined as linguistic devices …

Professional scepticism is an indispensable quality for auditors as well as a key determinant
of their behaviour and decisions. However, higher professional scepticism can negatively …

But I also had some instances where the client basically refused to turn on their camera.
They either just flat out said they weren't going to, or they made up an excuse that they …

During the testing stages of the audit, auditors must divide their attention simultaneously
between (i) performing the planned audit procedures and (ii) remaining broadly skeptical …

The increased prevalence of remote work has altered the social environment of audit teams,
resulting in auditors working more often in isolation. Social Facilitation Theory predicts that …

Objective Judgment and decision-making are integral to any auditing activity and become
more complex depending on the nature of the judgment and the subject of the decision …

In this study, we examine how the COVID-19 pandemic (pandemic, hereafter) and the
associated shift to remote auditing disrupted the apprenticeship model. More specifically, we …