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...

The accounting profession and business community have called for educators to present accounting in more realistic business contexts. Annual reports and 10-Ks provide a wealth of information that brings accounting to life, but use of these reports is typically confined to financial accounting...

This study empirically models auditors' relationship with their clients. The Independence Standards Board (ISB 2000a) identified auditors' familiarity with the client as one of five threats to auditor independence. Yet familiarity with the client is necessary for auditors to understand 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...

Accounting firms are currently re-engineering their audit processes with the aim of delivering a quality audit more efficiently. One area of potential efficiency gains is the sequential and hierarchical working paper review process. This study examines one approach for improving review...

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...