The present study extends prior research relating to auditors' analytical procedures (AP) processes in two ways. First, it examines whether the timing of receipt of an inherited explanation (before or after self-generating explanations) affects auditors' hypothesis generation. Second, responding...

Purpose – The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the confidence of investors in the audit function. Design/methodology/approach – The question is addressed...

Purpose – The purpose of this paper is to examine whether the repetition effect bias noted in prior psychology literature impacts auditor judgments. Were auditors to succumb to this bias, repeated statements would be perceived to have higher validity than single exposure to the same statement,...