The Public Company Accounting Oversight Board (PCAOB) recently suggested that auditors' lack of specific fraud planning documentation has led auditors to devote insufficient attention to fraud risks in subsequent audit work. Guided by Support Theory, we experimentally investigate how the...

We experimentally investigate whether alternative judgment frameworks help Big 4 audit managers and partners constrain management's aggressive financial reporting under accounting standards that differ in their precision. We find that a framework based on the SEC's Advisory Committee on...

We discuss the Chi, Huang, Liao, and Xie (2009) study of the effects of mandatory audit partner rotation, and then identify areas where we see the greatest potential for future research on audit partner rotation and audit quality. First, we discuss how Chi et al. (2009) fits in the context of...