The audit review process is a key quality control mechanism. Recent evidence from practice suggests that regulatory risk has made reviews more critical, and audit supervisors are struggling with how to effectively deliver the “tough message”. We contribute to the audit review literature by...

This study utilizes attribution theory to guide an exploration of how subordinate auditors understand, rationalize, and internalize recollections of their actual experiences (both worst and best) with audit review. Respondents externally rationalize worst review experiences as the fault of an...