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This paper reports on the first experimental study to examine how materiality and client pressure affects auditors' judgments of two detected misstatements that have offsetting effects on the client's income. One hundred and forty-three experienced German auditors completed a case that varied...
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This paper analyses the expected benefits and costs associated with changes to the institutional framework of statutory audits. We focus on five changes: Mandatory external audit firm rotation, auditor appointment by an independent regulator, a general ban on providing non-audit services, a ban...
Persistent link: https://www.econbiz.de/10012973118
This paper analyzes whether audit adjustments vary systematically with inherent and control risk factors. The analysis is based on proprietary data from a large recent sample of audit adjustments detected in the financial statement audits conducted by a Big 4 audit firm in Germany. We extend the...
Persistent link: https://www.econbiz.de/10012973189
This paper reports the results of a survey of board members who participate in auditor appointments and audit firm partners and (senior) managers on attributes influencing clients' auditor choice decisions. We identify several “expectation gaps” between the importance that board members...
Persistent link: https://www.econbiz.de/10012851273