We investigate how audit partners of non-global network firms (NGNFs) (i.e., firms other than the “Global 7”) shape the audit technologies through the lens of institutional theory. A paradigm within institutional theory, institutional work, suggests partners are positioned as empowered...

I investigate how in-charge auditors emerge as big fish within the smaller ponds of non-global network firms (NGNFs) (i.e., firms other than the “Global 7”) to engage in institutional work using technology-based audit tools (TBATs) to impact audit quality. Using semi-structured interviews...

The purpose of this study is to investigate whether expert knowledge developed for one audit task can be transferred to a different audit task. Knowledge transfer refers to the situation in which knowledge developed for one task will aid decision making performance in another task (Singley &...

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...