The efficiency and the effectiveness of the audit depend in part on the efficiency and the effectiveness of the client inquiry process. This paper presents a model that helps auditors to understand the stages of the client inquiry process and the factors that influence its reliability. The model...

Purpose – To investigate how accounting majors have reacted to recent accounting scandals and to evaluate the extent to which they are familiar with the scandals, the effects of the scandals on their opinions of accountants and corporate managers, and the consequent influences on the student's...

Purpose: This paper aims to discuss the application of Big Data analytics to the brainstorming session in the current auditing standards. Design/methodology/approach: The authors review the literature related to fraud, brainstorming sessions and Big Data, and propose a model that auditors can...

The purpose of this paper is to apply signal detection theory (SDT) to the problem of detecting management fraud. The use of SDT methodology significantly strengthens understanding of the relationships among audit technology, base rates of management fraud, costs of Type I and Type II errors,...

Purpose – The specific purpose of this study is to understand how firm size and public/private affiliation (employment status) affect voluntary disclosure decisions concerning quantitatively immaterial nonfinancial information. Although the prior disclosure literature is large and has...

Purpose – The specific purpose of this study is to understand how firm size and public/private affiliation (employment status) affect voluntary disclosure decisions concerning quantitatively immaterial nonfinancial information. Although the prior disclosure literature is large and has...