Computer-intensive methods are a recent development in the theory of statistics with potential applicability in audit and accounting sampling. Whereas traditional sampling approaches can require complex analytics and questionable distributional assumptions, computer-intensive methods generate...

Auditing researchers face a complex decision setting. Numerous factors must be considered in defining a research question, in choosing an experimental design and in obtaining and evaluating data. Researchers and practitioners alike need to be familiar with alternative research strategies. This...

We examine whether personality differences between the CEO and CFO influence audit fees. Audit fees should reflect engagement risk associated with a client. We use personality differences between the CEO and CFO as a proxy for potential poor communication, reluctance to share information, and...