This study investigates the effect of communication mode (e.g., visual, written) and client competence information (high, low, none) on evidence persuasiveness in a management inquiry setting. We perform a 2x3 between-participants experiment with 134 practicing senior auditors. We expect two...

Purpose: This paper aims to examine the perceptions of auditor roles on the workpaper review process in current audit practice. Specifically, the paper investigates how an auditor’s defined role leads to perceived differences in what initiates the workpaper review process, the preferred...

The financial statement auditor’s identification of fraud risk factors, their assessment of fraud risk, and their fraud risk responses are key to the auditor’s consideration of fraud and fraud detection. Given that the last review of research related to the fraud audit process occurred...