While the use of internal, external, and both types of environmental audits are becoming more pervasive in society, little is known about the stakeholder influences associated with their use, in large part because previous research has viewed them as a uniform type of management practice. This...

Research on internal auditor selection has had limited exposure in the auditing literature. Recently Seol & Sarkis introduced a multi-attribute decision model, an analytic hierarchy process (AHP), for the process of internal auditor selection. The purpose of this paper is to extend and validate...

The going-concern decision is studied within a framework that varies task settings. Using an interactive computer process-tracing method, experienced auditors from four Big 6 firms examined cases based on real data that differed in financial health (bankrupt and nonbankrupt) and stage of...

The effect of different task settings within an industry on auditor behavior is examined for the going-concern task. Using an interactive computer process-tracing method, experienced auditors from four Big 6 accounting firms examined cases based on real data that differed on two dimensions of...