While contemporary auditing standards such as ISA 315 provide broad categories of client risks, prior research regarding audit resource allocation decisions has been based on individual client risks. This study contributes to the literature by using factor analysis to examine how individual...

Purpose – The purpose of this paper is to examine whether country (Australia or Japan) and client type (public sector or private sector) impact the auditor's client risk assessments, subsequent audit planning decisions (planned audit hours) and audit planning responsiveness to client risk...

While contemporary auditing standards such as ISA 315 provide broad categories of client risks, prior research regarding audit resource allocation decisions has been based on individual client risks. This study contributes to the literature by using factor analysis to examine how individual...

Purpose – The purpose of this paper is to examine whether country (Australia or Japan) and client type (public sector or private sector) impact the auditor's client risk assessments, subsequent audit planning decisions (planned audit hours) and audit planning responsiveness to client risk...