This study aims to understand how and to what extent non-Big 4 assurance professionals incorporated technologies into assurance engagements during the COVID-19 pandemic. We conduct a field study interviewing 30 assurance professionals in regional/national (i.e., non-Big 4) firms in the US....

This field study is based on interviews with 45 assurance professionals from accounting firms of varying sizes and documents the process by which assurance professionals determine whether they have sufficient evidence to proceed with their judgment. Inspired by research on information search...

Advances in auditing technology and PCAOB reports documenting deficiencies by public accounting firms have increased recent dialog about what constitutes sufficient audit evidence, particularly given that the determination of sufficiency depends largely on professional judgment. We analyze...

Audit regulators and commentators propose prompting auditors to more fully take an investor’s perspective as a remedy to their concern that auditors underreact to material misstatements. By contrast, we predict that prompting auditors in this manner will backfire, making them less (more)...

Purpose – The purpose of this paper is to extend research on contemporary forms of oversight surrounding professional work in an era characterized by increased skepticism regarding professional claims and the rise of independent regulatory authorities. The authors investigate the interplay...