Prior research shows that an audit supervisor’s active intervention in a subordinate’s judgment distorts that judgment. However, subordinates’ judgments are only one input into audit team judgments. How do supervisors finalize audit team judgments after actively intervening in their...

Using a comprehensive sample of audits for public companies in China, we demonstrate whether and how bad audit behavior spreads among individual auditors (i.e., CPAs). CPAs are deemed to be “diseased” during the period when their audits fail, and are subsequently sanctioned by the...

Using a sample of firms from France, where the law requires the use of two auditors, we study the effect of auditor pair composition on audit quality by examining a specific account, goodwill impairment. We document that firms audited by a Big 4-non-Big 4 auditor pair (BS) are more likely to...

The way that auditors and their clients develop team resources that they can later use in negotiating with their counterparts is a critical but unexplored issue in auditing research. This study explores several important issues that may affect the development of these team resources....

Audit quality and efficiency can be improved with the integration of innovative technology solutions. However, the successful implementation of such solutions largely depends on junior auditors' technological expertise and their ability to share knowledge upward to their supervisors on the...

We explore how audit committees (ACs) support audit engagement teams and whether AC support can improve auditors’ professional skepticism. We first survey audit practitioners and find that AC support is multidimensional, varies between engagements, and often is not communicated to the entire...

The nonprofit sector is challenged by increasing public and stakeholder demands for a Broadened Accountability (BA). Strong expectations for performance accountability now accompany those for fiscal accountability. In response, better concepts of nonprofit accountability and associated practices...

We experimentally examine the effects of trait professional skepticism on fraud brainstorming performance. We find that groups with a minority, but not a majority, of high trait skeptics develop more fraud ideas than control groups with no high trait skeptics. Mediation analyses indicate that...

In light of the trend towards the Anglo-Saxon model of structured PhD education we analyze whether the positive relation between supervisor research productivity and young researcher productivity does persist in research groups where several PhD and postdoctoral students are supervised by a team...