Auditors’ knowledge is critical for audit and financial reporting quality, as it facilitates task performance and information sharing. We examine whether auditors’ acquisition of knowledge from prior year workpapers, a primary means for learning on the job, is negatively affected by the...

Auditors' fraud detection is critical – undetected frauds impose costs on users and auditors. We propose auditors' fraud risk identification during end-of-audit analytical procedures is affected by working under a completion (“just get it done”) goal versus a “refuse to accept” goal...