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Group Audits, Group-Level Controls, and Component Materiality : How Much Auditing is Enough?
Stewart, Trevor - 2012
Auditing standards now mandate that group auditors determine and implement appropriate component materiality amounts, which ultimately affect group audit scope, reliability, and value. However, standards are silent about how these amounts should be determined and methods being used in practice...
Persistent link: https://www.econbiz.de/10013101039
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How do Audit Committees Support Audit Engagement Teams and Encourage Professional Skepticism? A Survey and Experimental Evidence
Brazel, Joseph F.; Gold, Anna; Leiby, Justin; Schaefer, … - 2023
engagements, and often is not communicated to the entire engagement team. We then experimentally investigate whether the explicit … communication of AC support to the entire engagement team (by the partner vs. directly from the AC chair) impacts the skepticism of … auditors. AC support increases skeptical actions when management attitudes towards the engagement team are poor. However …
Persistent link: https://www.econbiz.de/10014265469
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Can Your Audit Team Effectively Multitask? It Might Depend on How They Communicate
Brazel, Joseph F.; Brown, Veena L; Sidgman, Juergen - 2022
always an option. To facilitate multitasking, engagement team communications have extended in-person interactions to computer …
Persistent link: https://www.econbiz.de/10014242313
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Group judgment and decision making in auditing : past and future research
Trotman, Ken T.; Bauer, Tim D.; Humphreys, Kerry A. - In: Accounting, organizations and society : an … 47 (2015), pp. 56-72
Persistent link: https://www.econbiz.de/10011420878
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Fraud brainstorming group composition in auditing : the persuasive power of a skeptical minority
McAllister, Michelle; Blay, Allen D.; Kadous, Kathryn - In: The accounting review : a publication of the American … 96 (2021) 3, pp. 431-448
Persistent link: https://www.econbiz.de/10012596303
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How do lead auditor instructions influence component auditors' evidence collection decisions? : the joint influence of construal interpretations and responsibility
Zhu, Skye; Phang, Soon-Yeow - In: Contemporary accounting research : the journal of the … 41 (2024) 1, pp. 591-619
Persistent link: https://www.econbiz.de/10014518438
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Do Board Committees Make a Difference?
Rampling, Peter N. - 2014
Purpose – This paper develops a discussion leading on from a paper relating the influence of board committees combined with board structure/composition and remuneration and corporate governance on the financial performance of a public listed corporation.Design/methodology/approach – This...
Persistent link: https://www.econbiz.de/10013067793
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Teams contribute more and punish less
Auerswald, Heike; Schmidt, Carsten; Thum, Marcel; … - 2016
goods typically assume a single rational decision-maker. We use a laboratory experiment to compare team decisions to … contribute more to the public good than individuals. With a punishment option subsequently to the contribution decision team …. Extreme preferences for punishment are eliminated by the majority decision rule. Overall, team decisions are closer to the …
Persistent link: https://www.econbiz.de/10011541282
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Preference communication and leadership in group decision-making
Ertac, Seda; Gurdal, Mehmet Y. - 2013 - First Version: July 2012, This Version: October 2013
We report results from a laboratory experiment that explores the effects of preference communication and leader selection mechanisms in group decision-making. In a setting where all members of a group get the same payoff based on the group leader's decision of how much risk to take, we study the...
Persistent link: https://www.econbiz.de/10010222348
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Delegation to a group
Fehrler, Sebastian; Janas, Moritz - 2021
We study the choice of a principal to either delegate a decision to a group of careerist experts, or to consult them individually and keep the decision-making power. Our model predicts a trade-off between information acquisition and information aggregation. On the one hand, the expected benefit...
Persistent link: https://www.econbiz.de/10012549435