We introduce the construct of auditor proactivity to the accounting literature. Since auditorswork in complex, dynamic environments where complete directives are often unavailable,auditors need to be proactive to achieve quality audit outcomes. However, proactivity is oftenlacking in practice....

Auditors execute customer relationship management activities (hereafter CRM), such as minimizing disruptions and communicating effectively, to maintain or increase customer satisfaction of client managers. These activities are typically linked to auditors' commercial objectives. However, using...

Auditors experience difficulty auditing accounts on which it is difficult to identify in advance all the evidence necessary to perform an effective audit. These accounts are challenging because they commonly require auditors to collect additional, relevant evidence in response to new information...

Auditors have difficulty evaluating the assumptions underlying management's estimates. One source of these problems is that auditors appear to dismiss evidence contradicting management's assumptions because their initial preference to support management's accounting biases their preliminary...

Auditors have difficulty evaluating the assumptions underlying management's estimates. One source of these problems is that auditors appear to dismiss evidence contradicting management's assumptions because their initial preference to support management's accounting biases their preliminary...