Ethics has been identified as an important factor that can affect auditors' professional skepticism For example, prior research finds that auditors who are more concerned with professional ethics exhibit greater professional skepticism. Further, the literature suggests that professional...

Internal control over financial reporting (ICFR) audits have been the subject of intensive examination by the Public Company Accounting Oversight Board (PCAOB) and researchers, and the SEC has signaled ongoing interest in the monitoring of ICFR. However, the process through which auditors make...

This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving...

We investigate how auditors learn the technical aspects of their professional role while performing client engagements, and how that learning process has been shaped by changes in societal, economic and regulatory forces. Prior studies explicitly recognize that auditors need social skills and...

This study utilizes attribution theory to guide an exploration of how subordinate auditors understand, rationalize, and internalize recollections of their actual experiences (both worst and best) with audit review. Respondents externally rationalize worst review experiences as the fault of an...

We interview thirty-one experienced secondees (i.e., auditors on an international rotation from one member firm to another member firm in a specified role for a fixed period of time), and three practice leaders with the objective of understanding public accounting secondments and how secondments...