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Audit partner disclosure : an experimental exploration of accounting information contagion
Lambert, Tamara A.; Luippold, Benjamin L.; Stefaniak, … - In: Behavioral research in accounting 30 (2018) 1, pp. 27-38
Persistent link: https://www.econbiz.de/10011865330
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Audit education role in decreasing the expectation gap
Fulop, Melinda Timea; Tiron-Tudor, Adriana; Cordos, … - In: Journal of education for business 94 (2019) 5, pp. 306-313
Persistent link: https://www.econbiz.de/10012201230
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Improving the interpretation of complex audit evidence : the beneficial role of order effects
Shan, Yaowen; Harding, Noel - In: Abacus : a journal of accounting, finance and business … 49 (2013) 4, pp. 476-505
Persistent link: https://www.econbiz.de/10010236021
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Effect of concession-timing strategies in auditor-client negotiations : it matters who is using them
Sun, Yan; Tan Hun Tong; Zhang, Jixun - In: Contemporary accounting research : a journal of the … 32 (2015) 4, pp. 1489-1506
Persistent link: https://www.econbiz.de/10011442260
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The effect of clients' auditing experience and concession-timing strategies on auditor-client negotiations
Azmi, Anna Che; Yuen Hoong Voon - In: Group decision and negotiation 25 (2016) 5, pp. 1049-1069
Persistent link: https://www.econbiz.de/10011549343
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Differences in auditors' materiality assessments when auditing financial statements and sustainability reports
Moroney, Robyn; Trotman, Ken T. - In: Contemporary accounting research : a journal of the … 33 (2016) 2, pp. 551-575
Persistent link: https://www.econbiz.de/10011513995
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A Field Experiment Examining Audit Subordinates' Knowledge and a Partner-Led Intervention in Fraud Brainstorming
Dennis, Sean A. - 2018
In a field experiment, we leverage differences in audit subordinates' job-relevant knowledge about clients, fraud brainstorming objectives, and “normal” audit partner leadership to explore whether and how knowledge moderates the effect of a partner-led intervention on brainstorming processes...
Persistent link: https://www.econbiz.de/10012936421
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The effects of key audit matters on the auditor's report's communicative value : experimental evidence from investment professionals and non-professional investors
Köhler, Annette G.; Ratzinger-Sakel, Nicole V. S.; … - In: Accounting in Europe 17 (2020) 2, pp. 105-128
Persistent link: https://www.econbiz.de/10012256401
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Learning by doing? : partners audit experience and the quality of audit services
García Blandón, Josep; Argilés Bosch, Josep Ma.; … - In: Revista de contabilidad : RC-SAR 23 (2020) 2, pp. 197-209
Persistent link: https://www.econbiz.de/10012298268
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A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming
Dennis, Sean A.; Johnstone, Karla M. - In: Accounting, organizations and society : an … 66 (2018), pp. 14-28
Persistent link: https://www.econbiz.de/10011865429