Purpose – The purpose of this paper is to examine whether comments made by Big-Six auditors about their post-audit … current audit. Design/methodology/approach – The paper uses an established fraud detection case study with a manipulation of … findings indicates that auditors were insensitive to client integrity ratings in the audit planning/risk assessment stage of …

evaluation bias compared to non-accounting professionals. Design/methodology/approach – Both audit and non …Purpose – The purpose of this paper is to investigate whether audit professionals exhibit greater performance … was found that reputation bias and hindsight bias are prevalent in both professional groups. The groups exhibit no …

Purpose – The purpose of this paper is to examine whether the repetition effect bias noted in prior psychology … literature impacts auditor judgments. Were auditors to succumb to this bias, repeated statements would be perceived to have … higher validity than single exposure to the same statement, potentially impairing subsequent judgments, including audit …

Purpose – The purpose of this paper is to examine whether the repetition effect bias noted in prior psychology … literature impacts auditor judgments. Were auditors to succumb to this bias, repeated statements would be perceived to have … higher validity than single exposure to the same statement, potentially impairing subsequent judgments, including audit …

Purpose – The purpose of this paper is to examine whether comments made by Big‐Six auditors about their post‐audit … current audit. Design/methodology/approach – The paper uses an established fraud detection case study with a manipulation of … findings indicates that auditors were insensitive to client integrity ratings in the audit planning/risk assessment stage of …

evaluation bias compared to non‐accounting professionals. Design/methodology/approach – Both audit and non …Purpose – The purpose of this paper is to investigate whether audit professionals exhibit greater performance … was found that reputation bias and hindsight bias are prevalent in both professional groups. The groups exhibit no …

you kill your wife?” is used. Ten possible approaches to reducing bias, with which the auditor may wish to experiment, are …

positive relationship between local-level audit industry specialization and both the standard deviation of annual stock returns …

-emptive self-criticism as a means of elevating professional scepticism should incorporate, as is the case in actual audit …, our study guides audit firms in their efforts to meet the expectations of regulators, oversight bodies, standard setters … accountability pressure might assist audit firms in meeting these expectations. Our findings also encourage auditors to exercise …