Abstract In October 2022, the International Auditing and Assurance Standards Board
(IAASB) issued Exposure Draft 500 (ED‐500). This is focused on revising and integrating the …

Regulators and researchers provide evidence that auditors' judgment quality is problematic
in complex audit tasks. We introduce a framework for improving auditor judgment in these …

The current audit environment encourages auditors to conduct defensive auditing
procedures in lieu of using new, innovative, and potentially more effective audit procedures …

Auditing standards vary in their degree of prescriptive language—for example, stating that
auditors “could” versus “should” do certain procedures. We posit that more prescriptive …

Regulators and researchers indicate that auditors do not exercise sufficient professional
skepticism (hereafter skepticism) in auditing accounting estimates. Drawing on regulatory fit …

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 …

In response to the extended audit report regulations implemented in the United States and
internationally, both audit firms and regulators have increased scrutiny over critical audit …

We investigate whether using different instructional verbs to codify requirements in auditing
standards, and to direct auditors in meeting those requirements, impacts the level of …

Artificial intelligence (AI) offers the potential for improvement in the reporting of complex
estimates. However, both practitioners and researchers lack an understanding of how the …

We examine the interactive effects of self-regulatory depletion and individual attributes on
auditors' and managers' financial statement negotiation behaviors and outcomes. This study …