Due to its necessity of analytical thinking and knowledge of business sciences, the accounting profession doesn't require muscle strength but definitely requires a powerful brain. Also, due to the variety of clients and their industry and firm-specific specific expertise, the auditor doesn't...

This research investigates the effect on audit quality of concentrated public company financial statement filing deadlines in audit offices. Audit offices must effectively manage their resources to meet their clients' audit service demands. For audit offices with clients that have filing...

I conduct an experiment with professional auditors on how an inspection's focus on procedures performed versus judgment quality influences an auditor's mindset, and in turn, how that mindset affects auditor judgments and decisions. I study mindset effects on an auditor's evaluation of a complex...

Both practitioners and academics are increasingly focusing their attention on the riskiness of firms' tax planning activities. In this study, we examine how external auditors respond to tax risk, measured using the volatility of firms' annual cash and GAAP effective tax rates. Consistent with...

Auditors have difficulty evaluating the assumptions underlying management's estimates. One source of these problems is that auditors appear to dismiss evidence contradicting management's assumptions because their initial preference to support management's accounting biases their preliminary...

The value of an audit lies in its ability to detect and correct misstatements in financial statements. This study investigates the resolution of detected misstatements. Using data on a large sample of audit adjustments by a German Big 4 audit firm, this paper reports an analysis of the factors...

This study examines the effect of audit committee connectedness through director networks on financial reporting quality, specifically the misstatement of annual financial statements. Using network analysis, we examine multiple dimensions of connectedness and find that, after controlling for...

The slippery slope is described as ‘playing the system', ‘beating the system', and fundamentally neglecting the laid down rules, regulation within the system for selfish reasons. This presentation revealed the justification, ethical or otherwise for creative accounting, aggressive earnings...

Indonesian Abstract: Database adalah sistem yang memproses input dalam bentuk data menjadi output dalam bentuk informasi yang diinginkan. Untuk mendapatkan database yang andal, perlu memperhatikan hal-hal seperti keamanan data, kualitas data, kemudahan akses, kemudahan pemrosesan data, dan...

The Public Company Accounting Oversight Board (PCAOB) acknowledges that developing independent estimates likely reduces the influence of management bias when auditing accounting estimates. We test this notion, finding evidence that both confirms and contradicts the PCAOB's perspective. We find...