We find that when a manager concedes on an initial potential adjustment, auditors place more trust in the manager and propose smaller aggregate adjustments. Furthermore, ingratiation has a marginally positive effect on auditor trust when the manager first concedes. However, our results indicate...

This study explores the use of audit data analytics (ADA) in current audit practice. First, weinterviewed the heads of professional practice of five international public accounting firms inNorway. We find that they differ in strategies on how to implement ADA and the heads reportsignificant...