Accounting estimates are highly subjective and multiple estimation alternatives often exist for a single account. When addressing audit-related adjustments with clients, auditors must decide whether to discuss all possible estimation alternatives or approach the client with only a single,...

Research suggests audit firms' evaluation systems inhibit professional skepticism. Specifically, supervisors “penalize auditors who employ an appropriate level of skepticism, but do not identify a misstatement” (Brazel et al. 2016, p. 1577), thereby discouraging future instances of...

Public accounting firms traditionally use a billable time entry (BTE) model to assist in budgeting engagements, evaluating personnel, and determining audit fees. However, research has identified drawbacks including time pressure and incentives to engage in audit quality-reducing behavior....

Using two distinct scenarios, we investigate how auditors' personality traits influence their risk assessments and ethical action-taking. First, we draw upon social projection theory (i.e., assigning a state of one's own to someone else) to determine whether auditors' use of their own ethical...

The Auditing Section of the American Accounting Association has developed the freely available Audit Research Summary (ARS) Database, which contains executive summaries of approximately 700 auditing research studies that have been published since 2005. The summaries are organized topically,...

The Auditing Section of the American Accounting Association has developed the freely available Audit Research Summary (ARS) Database, which contains executive summaries of approximately 700 auditing research studies that have been published since 2005. The summaries are organized topically,...