A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
Practice & Theory | American Accounting Association Skip to Main Content American Accounting …

This study investigates whether the tax-specific industry expertise of the external audit firm
influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax …

The extant research literature on tax accountants' judgment/decision making (JDM) is
reviewed, and directions for future research are suggested. An economic psychology …

The purpose of this paper is to review theories and evidence regarding the effects of
(performance-contingent) monetary incentives on individual effort and task performance. We …

This paper examines the impact of hedge fund activism on corporate tax avoidance. We find
that relative to matched control firms, businesses targeted by hedge fund activists exhibit …

We evaluate whether, and under what circumstances, corporate tax aggressiveness
influences audit pricing. 1 Despite a growing literature on the determinants of audit fees …

Libby (1993) suggests a simple model of the acquisition of expertise where knowledge and
ability determine performance, and instruction, experience, and ability determine the …

In this paper, we test whether results of prior studies of the determinants of audit expertise
generalize to measures of actual performance. In doing so, we expand the concept of …

The balanced scorecard is one of the major developments in management accounting in the
past decade (Ittner and Larcker 2001). Lipe and Salterio (2000) find that managers ignore …

Research (see Wright 1988 and Bedard 1989 for reviews) has examined how experience
affects the auditor's ability to perform audit tasks successfully. A plausible explanation (see …