Global capital markets rely heavily on independent and skeptical auditors as gatekeepers to
provide assurance that corporate financial reports are free of material fraud. The rise of …

In 2011, the Public Company Accounting Oversight Board (PCAOB) approached the
accounting academy about developing a number of research projects designed to …

In this paper, we examine individual auditors' identification with, and commitment to,
privately held clients, and their effects on auditor objectivity. Client identification reflects the …

This study examines whether material corporate events that occur during the year-end
closing process constrain management's and the auditor's resources and inhibit them from …

Auditors must ensure that their audit plans budget sufficient time for key audit steps.
Research has shown that insufficient audit time budgets can be detrimental to audit quality …

Unlimited numbers of events which can occur after the reporting period, but before board
approval of financial statements (subsequent events), can have important effects on financial …

SUMMARY A judgment problem associated with auditing subsequent events is that auditors
fail to adequately respond to subsequent events identified late in the audit. One possible …

A research synthesis team formed by the Auditing Section of the American Accounting
Association recently authored a paper addressing the audit of subsequent events (SEs). The …

Purpose: The aim of this article is to present a practical study of disclosures of events after
the reporting period in the financial reports of listed companies from selected European …

This article summarizes our recent study,“Client Identification and Client Commitment in a
Privately Held Client Setting: Unique Constructs with Opposite Effects on Auditor …