While essential in the delivery of a high-quality audit, regulators report their concerns about an apparent lack of professional skepticism exercised by auditors. In an experiment, we use regulatory focus and social identity theories to examine how the style used by a partner (supportive or...

Prior research into the effect of different types of experience on audit effort and fees has been conducted at the individual, office or firm level, with an implicit assumption that the team working on each audit is invariant or irrelevant to audit effectiveness or efficiency. An important...

Prior research into the effect of different types of experience on audit fees and audit effort has been primarily conducted at the individual, office or firm level but rarely at the team level. An important motivation for team level research is that within team variation could influence the...