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The Influence of Inspection Focus on Auditor Judgments in Audits of Complex Estimates

Tegeler, Amy C. - 2019

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...

Persistent link: https://www.econbiz.de/10012902090

External Auditor Responses to Tax Risk

Abernathy, John L. - 2019

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...

Persistent link: https://www.econbiz.de/10012902741

Improving Auditors’ Consideration of Evidence Contradicting Management's Estimate Assumptions

Austin, Ashley A. - 2019

management's accounting biases their preliminary conclusions and, thus, their interpretation of evidence. We experimentally …

Persistent link: https://www.econbiz.de/10012903131

Application of the Net Worth Method in Forensic Accounting Investigations

Eisenberg, Paul - 2019

The present article deals with the application of the net worth method in the financial crime case study of John and Gayle Fawn. The UK Crown Prosecution Service accuses the defendants of having committed offences against the Proceeds of Crime Act 2002 in the period 2012/13-2014/15.Under the net...

Persistent link: https://www.econbiz.de/10012893952

The Impact of Auditor Education Level on the Relationship Between Auditor Busyness and Audit Quality in Turkey

Ocak, Murat - 2019

In this study, I examine the effect of auditor education level on the relationship between auditor busyness and audit quality using Turkish listed firms. Prior studies regarding auditor busyness have not considered how auditor busyness affects audit quality in the case of auditors who are less...

Persistent link: https://www.econbiz.de/10012898270

Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees

Chen, Vincent - 2019

the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair …-related disclosures as a signal of truthful goodwill accounting and this “signaling effect” partially offsets the “audit risk effect” of …

Persistent link: https://www.econbiz.de/10012899690

Effects of Audit Materiality Disclosures : Evidence from Credit Lending Decision Adjustments

Ruhnke, Klaus - 2018

This study examines credit lending decision adjustments of executive board members of German banks following different levels of auditor materiality threshold disclosures. Based on an experimental research design, we find that if a materiality threshold, which is in line with current audit...

Persistent link: https://www.econbiz.de/10012937905

Auditor Information Spillovers and Company Operating Performance : Evidence from Targeted Auditor Switches

Kleppe, Tyler J. - 2020

In this study, I examine whether companies realize operational benefits from making “targeted auditor switches” (i.e., engaging a new auditor recently dismissed by a competitor company). While prior work provides evidence consistent with companies perceiving that auditor information...

Persistent link: https://www.econbiz.de/10012826775

The Effects of Rule-Based Versus Principle-Based Accounting Estimates on Auditors’ Going Concern Assessments

Akamah, Herita T. - 2019

This study investigates whether auditors use information in accounting estimates when making going concern assessments … and whether the usefulness of information in accounting estimates to auditors depends on whether the estimate is prepared …-based and principle-based accounting estimates, respectively. Using a sample of U.S. public companies for the period 2005 – 2015 …

Persistent link: https://www.econbiz.de/10012867206

An Investigation of Auditors’ Judgments When Companies Release Earnings Before Audit Completion

Bhaskar, Lori Shefchik - 2019

' judgments after annual earnings are released. When ACs are actively involved in accounting issues and proactively communicating …

Persistent link: https://www.econbiz.de/10012868219