In this study, we use a survey instrument to obtain perspectives from over 700 auditors about present-day audit workloads and the relationship between audit workloads, audit quality, and job satisfaction. Our findings indicate that auditors are working, on average, five hours per week above the...

This research experimentally investigates how auditors make combined auditee risk judgments during the planning of the audit of an account balance in a client's financial statements. If auditors fail to assimilate risk factors according to normative criteria, inefficient or ineffective audits...

We examine whether more experienced auditors develop helpful intuition when evaluating risk factors. We expect documentation requirements to inhibit the use of intuition by activating different knowledge structures, reducing judgment quality in areas where auditors have helpful intuition. In an...