In a globalized audit environment, regulators and researchers have expressed concerns about inconsistent audit quality across nations, with a particular emphasis on Chinese audit quality. Prior research suggests Chinese audit quality may be lower than U.S. audit quality due to a weaker...

Although the financial statements of an organization are considered a product ofmanagement, prior research suggests that a company’s financial statements may be affected bythe negotiation strategy employed by the auditor when resolving audit differences withmanagement. However, little...

This study reports the result of an experiment examining the impact of the magnitude of the difference between an auditor's preferred balance and the client's unaudited balance as well as the order of issues discussed on the outcome of an auditor-client negotiation. Audit quality has been the...

The advent of electronic communication and electronic workpapers at audit firms has provided workpaper reviewers with options of how to interact with their audit team. Concurrently, other review formats have developed that rely more on in-person communication (e.g., review-by-interview). Prior...

A questioning nature and professional skepticism are fundamental requirements for auditors to conduct high quality audits and facilitate appropriate financial reporting. This study considers whether computer-mediated communication (CMC) reduces auditors' questioning during interactions with the...

Although the financial statements of an organization are considered a product of management, prior research suggests that a company's financial statements may be affected by the negotiation strategy employed by the auditor when resolving audit differences with management. However, little...

The promulgation of PCAOB Audit Standard No. 3 (2004) highlights the recent focus on workpaper documentation quality and its influence on audit quality. Our study examines how the mode of audit workpaper review affects reviewer judgments through its influence on workpaper documentation. Due to...

Auditors execute customer relationship management activities (hereafter CRM), such as minimizing disruptions and communicating effectively, to maintain or increase customer satisfaction of client managers. These activities are typically linked to auditors' commercial objectives. However, using...

As stakeholders question the reliability of corporate CSR information, regulators are now considering corporate CSR disclosure mandates. Using an experiment, we examine how investors’ perceptions of greenwashing and investment judgments are impacted by voluntary versus mandatory disclosure of...

Due to recent technological advancements such as online workpapers and e-mail, audit firms have alternative methods of workpaper review that they did not have in the past. While audit workpaper preparers typically know they will be reviewed, and the form their review will take, prior research...