Persuasion in auditing: A review through the lens of the communication-persuasion matrix

S Aghazadeh, JO Brown, L Guichard… - European Accounting …, 2022 - Taylor & Francis
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 …

Client inquiry via electronic communication media: Does the medium matter?

A Nöteberg, JE Hunton - Advances in Accounting Behavioral …, 2005 - emerald.com
Face-to-face meetings between auditors and clients are becoming increasingly more difficult
and expensive to arrange, due in large part to the ceaseless expansion of commerce across …

Assessing Fraud Risk, Trustworthiness, Reliability, and Truthfulness: Integrating Audit Evidence from Multiple Sources

ML Abell - 2010 - vtechworks.lib.vt.edu
To assess fraud risk, auditors collect evidence in a sequential manner by reviewing
workpaper documentation, and by collecting corroborating and clarifying information from …