The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for
any private publication or statement by any of its employees. The views expressed herein …

In this paper, I develop a model that describes auditor and fraud risk factor characteristics
that I expect to affect auditor performance in fraud-related planning tasks (ie, fraud …

This paper describes how audit seniors modify a standard audit program in response to
heightened fraud risk when cues allow formation of specific hypotheses about the nature of …

This paper investigates whether the impact of PCAOB Rule 3211 on the quality and cost of
audit services differs between female and male audit partners. We find that the improvement …

Audit quality is dependent on the experience and effort of the audit team to identify and
respond to client risks (risk responsiveness). Central to each team are the core role holders …

The New International Standard of Auditing (ISA) statement number 701 titled key audit
matters (KAM) has been reported as one of the most significant changes to the audit …

We develop and test a theoretical framework of the joint influence of risk and affect on
information search efficiency. Our framework proposes that information search is less …

This study examines whether auditors who learn that fraud risks differ between accounts
could become less skeptical toward evidence that could signal financial misstatement in low …

This study explores how audit firms in Jordan deal with the presence of fraud risk factors in
audit clients. In doing so, the study seeks to explore which fraud risk factors are more …

The purpose of this study is to investigate how external and internal auditors, respectively,
assess the importance of and indicate the use of fraud risk factors (red flags) in their efforts to …