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The importance of the chief audit executive's communication : experimental evidence on internal auditors' judgments in a "two masters setting"
Hoos, Florian; Kochetova-Kozloski, Natalia; D'Arcy, Anne - In: International journal of auditing : IJA 19 (2015) 3, pp. 166-181
Persistent link: https://www.econbiz.de/10011522886
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The mediated effect of SAS No. 99 and Sarbanes–Oxley officer certification on jurors’ evaluation of auditor liability
Victoravich, Lisa M. - In: Journal of accounting and public policy 29 (2010) 6, pp. 559-577
Persistent link: https://www.econbiz.de/10008778615
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Can auditors be independent? : experimental evidence on the effects of client type
Koch, Christopher; Weber, Martin; Wüstenmann, Jens - In: European accounting review 21 (2012) 4, pp. 797-823
Persistent link: https://www.econbiz.de/10009682723
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Reducing management's influence on auditor's judgments : an experimental investigation of SOX 400 assessments
Earley, Christine E.; Hoffman, Vicky B.; Joe, Jennifer R. - In: The accounting review : a publication of the American … 83 (2008) 6, pp. 1461-1485
Persistent link: https://www.econbiz.de/10003804686
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Reducing Management's Influence on Auditors' Judgments : An Experimental Investigation of SOX 404 Assessments
Earley, Christine E. - 2009
Auditors often receive summary information or conclusions from management about account balances or internal controls. They must then gather evidence to assess whether this information is fairly stated. In such situations, management can be considered the first mover and the auditor the second...
Persistent link: https://www.econbiz.de/10012720133
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Can auditors be independent? : experimental evidence
Koch, Christopher - 2007
Persistent link: https://www.econbiz.de/10013443339
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Friends in low places : how peer advice and expected leadership feedback affect staff auditors' willingness to speak up
Griffith, Emily E.; Kadous, Kathryn; Proell, Chad A. - In: Accounting, organizations and society : an … 87 (2020), pp. 1-16
Persistent link: https://www.econbiz.de/10012426081
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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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Exploring Sarbanes-Oxley's effect on attitudes, perceptions of norms, and intentions to commit financial statement fraud from a general deterrence perspective
Ugrin, Joseph C.; Odom, Marcus D. - In: Journal of accounting and public policy 29 (2010) 5, pp. 439-458
Persistent link: https://www.econbiz.de/10008737161