Purpose – Prior literature provides clear evidence that the judgments of experts differ from those of non‐experts. For example, Smith and Kida concluded that the extent of common biases that they investigated often are reduced when experts perform job related tasks as compared to students....

Internal auditors have a direct interest in understanding how external audit firms make decisions that may have important implications for their own firm. Explores whether differently sized audit firms apply professional standards in a similar manner. Such uniform application should be expected...

Accounting literature is replete with quantitative models that use financial ratios to identify the probability of a going concern qualification. These studies, however, ignore qualitative cues that auditors use to identify going concern problems and mitigating factors (sound financial plans...

Research has focused on factors causing pressure and impairing auditor independence. These include competition, opinion shopping, client and auditor size, and client financial health. No study has examined the characteristics of the pressures. Responses to case studies sent to auditors in the...

Purpose – The purpose of this paper is to examine the effect of shareholder rights on the quality of reported earnings using a proxy for strength of shareholder rights. In the analysis, the influence of institutional investors on shareholder rights is incorporated and their joint impact on...

Purpose – The purpose of this paper is to examine the effect of shareholder rights on the quality of reported earnings using a proxy for strength of shareholder rights. In the analysis, the influence of institutional investors on shareholder rights is incorporated and their joint impact on...