Purpose – The purpose of this paper is to examine the potential impact of two affiliation factors, as encapsulated by the chief financial officer's (CFO) prior organizational (alumnus vs non-alumnus) and professional background (audit vs non-audit ex-partner), on auditor independence in...

Purpose – This paper aims to study the effects of two different types of state skepticism prompts, as well as the effect of the trait of professional skepticism on auditor cognitive performance in a hypothesis-testing task. It examines the effect of a professional skepticism prompt, based on...

Ethics has been identified as an important factor that potentially affects auditors’ professional skepticism. For example, prior research finds that auditors who are more concerned with professional ethics exhibit greater professional skepticism. Further, the literature suggests that...

Statutory audit is conducted by an financial auditor in accordance with international auditing standards. Unlike the statutory audit, financial audit covers the full range of services within the IAASB: audit services, review services, services upon agreed procedures development services...

The crisis that influences the contemporary worldwide economy is the result of the manner in which the financial-economic system is built and of the manner in which the patrimonial situation and the performances of the economic entities are evaluated and presented. As a result of the public...