Purpose – This research seeks to examine whether two relevant characteristics, source objectivity and internal control effectiveness, influence how auditors evaluate evidence items supporting accounting estimates. Design/methodology/approach – A controlled experiment approach with a sample...

Purpose – This research seeks to examine whether two relevant characteristics, source objectivity and internal control effectiveness, influence how auditors evaluate evidence items supporting accounting estimates. Design/methodology/approach – A controlled experiment approach with a sample...

The expectation gap has been presumed to be caused by the differing perceptions of the accounting profession and third parties regarding the profession’s role, responsibilities, and related performance. Prior research regarding the expectation gap has focused on diverging perceptions of...

Purpose – To determine the effect of audit firm rotation and/or audit partner rotation on individuals' confidence in the quality of audited financial statements. Design/methodology/approach – Two separate behavioral studies were conducted with participants from the business and legal...