Recent environmental changes have led to novice auditors performing tasks traditionally performed by experienced auditors. Yet, our knowledge of novice auditor task responsibilities has not been updated, and research exploring novice judgments does not constitute a large subset of published...

We investigate the role of audit committee economic incentives in judgments involving the resolution of detected misstatements. The results reveal a positive association between audit committee short-term stock option compensation and the likelihood that managers are allowed to waive income...

This study examines U.S. auditors' observations of the PCAOB inspection process, and its impact on their work, in order to understand the current U.S. regulatory audit climate. Using 20 interviews with experienced auditors, we consider behavioral factors (e.g., perceived power of and trust in...