Survey questions asking about taboo topics such as sexual activities, illegal behaviour such
as social fraud, or unsocial attitudes such as racism, often generate inaccurate survey …

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 …

Gaining valid answers to so-called sensitive questions is an age-old problem in survey
research. Various techniques have been developed to guarantee anonymity and minimize …

An audit consists of two main components:(1) the assessment of risk, and (2) the planning
and execution of audit procedures. Both activities require a great deal of professional …

Abstract The Global Financial Crisis (GFC) presents a unique opportunity to study how
auditors respond to an exogenous shock to the clients' operating environment. Also, due to …

As a result of the global financial crisis (GFC), several audit clients were able to negotiate
lower audit fees for the years 2008 and 2009. However, the PCAOB has expressed concern …

Premature sign off of audit procedure is one form of Reduced Audit Quality/RAQ behaviors.
This act refers to falsely signed off a require audit step, which is not covered by other step …

This article is an empirical contribution to the evaluation of the randomized response
technique (RRT), a prominent procedure to elicit more valid responses to sensitive …

Les récents scandales financiers ont montré l'incapacité des approches classiques et leurs
indicateurs de mesure à évaluer la pertinence des travaux d'audit menés. Celle-ci débouche …

The randomized response technique (RRT) is used to study the deceptive behavior of
purchasing agents. We test the proposition that purchasing agents' perceptions of …