While prior auditing research has examined auditors' sensitivity to source reliability, this research has primarily focused on source characteristics including competence, objectivity and integrity. However, psychology research suggests that the persuasion process is more complex with other...

As directed by SAS 99 (AICPA, 2002), fraud risk assessment is an iterative process that begins with the recognition of initial fraud risk factors and then involves interviewing senior financial personnel (e.g., CFO) to explain the financial results and nonfinancial operating personnel to...

This paper examines the effect of generating and testing hypothesis sets of different sizes on the efficiency and accuracy of auditors? analytical review judgments. In particular, and in contrast to prior descriptive research by, e.g., Libby [1985], Koonce [1993], and Ismail and Trotman [1995],...

When subject matter experts are consulted during an audit, the quality of the expert's advice depends upon their ability to fully understand and incorporate client-specific facts into their advice. PCAOB inspection reports suggest that auditors are neglecting to perform the required work to...

In a group audit setting, component auditors receive instructions and communication from a group engagement team supervisor, while working under the immediate direction of a different, component audit supervisor. This study examines how the component audit supervisor's preferences and nature of...